natgillin/translations-raw huggingface dataset:
If a contract modification is not accounted for as a separate contract in accordance with paragraph 20, an entity shall account for the promised goods or services not yet transferred at the date of the contract modification (ie the remaining promised goods or services) in whichever of the following ways is applicable:
Če se spremembe pogodbe ne obračuna kot ločene pogodbe v skladu z 20. členom, podjetje obračuna obljubljeno blago ali storitve, ki na datum spremembe pogodbe še niso bile prenesene (tj. preostalo obljubljeno blago ali storitve), na enega od naslednjih ustreznih načinov:
An entity shall account for the contract modification as if it were a termination of the existing contract and the creation of a new contract, if the remaining goods or services are distinct from the goods or services transferred on or before the date of the contract modification.
Podjetje obračuna spremembo pogodbe, kot da bi šlo za odpoved obstoječe pogodbe in sklenitev nove pogodbe, če so preostalo blago ali storitve ločeni od blaga ali storitev, prenesenih na datum spremembe pogodbe ali pred njim.
The amount of consideration to be allocated to the remaining performance obligations (or to the remaining distinct goods or services in a single performance obligation identified in accordance with paragraph 22(b)) is the sum of:
Znesek nadomestila, ki se razporedi na preostale izvršitvene obveze (ali na preostalo ločeno blago ali storitve v okviru ene izvršitvene obveze, opredeljene v skladu z 22.(b) členom), je vsota:
the consideration promised by the customer (including amounts already received from the customer) that was included in the estimate of the transaction price and that had not been recognised as revenue; and
nadomestila, ki ga je obljubil kupec (vključno z zneski, ki so bili že prejeti od kupca) in je bilo vključeno v oceno transakcijske cene ter ni bilo pripoznano kot prihodek, in
the consideration promised as part of the contract modification.
nadomestila, ki je bilo obljubljeno kot del spremembe pogodbe.
An entity shall account for the contract modification as if it were a part of the existing contract if the remaining goods or services are not distinct and, therefore, form part of a single performance obligation that is partially satisfied at the date of the contract modification.
Podjetje obračuna spremembo pogodbe, kot da bi bila del obstoječe pogodbe, če preostalo blago ali storitve niso ločene in so torej del ene izvršitvene obveze, ki je delno izpolnjena na dan spremembe pogodbe.
The effect that the contract modification has on the transaction price, and on the entity's measure of progress towards complete satisfaction of the performance obligation, is recognised as an adjustment to revenue (either as an increase in or a reduction of revenue) at the date of the contract modification (ie the adjustment to revenue is made on a cumulative catch-up basis).
Učinek spremembe pogodbe na transakcijsko ceno in merjenje napredka podjetja v smeri popolne izpolnitve izvršitvene obveze se pripozna kot prilagoditev prihodkov (bodisi kot povečanje ali zmanjšanje prihodkov) na datum spremembe pogodbe (tj. prilagoditev prihodkov se izvede na kumulativni naknadni podlagi).
If the remaining goods or services are a combination of items (a) and (b), then the entity shall account for the effects of the modification on the unsatisfied (including partially unsatisfied) performance obligations in the modified contract in a manner that is consistent with the objectives of this paragraph.
Če gre pri preostalem blagu ali storitvah za kombinacijo postavk (a) in (b), podjetje obračuna učinke spremembe na neizpolnjene (vključno na delno neizpolnjene) izvršitvene obveze v spremenjeni pogodbi na način, ki je skladen s cilji iz tega člena.
Identifying performance obligations
Opredelitev izvršitvenih obvez
At contract inception, an entity shall assess the goods or services promised in a contract with a customer and shall identify as a performance obligation each promise to transfer to the customer either:
Na začetku pogodbe podjetje oceni blago ali storitve, obljubljene v pogodbi s kupcem, in opredeli kot izvršitveno obvezo vsako obljubo za prenos kupcu bodisi:
a good or service (or a bundle of goods or services) that is distinct; or
blago ali storitev (ali skupina blaga ali storitev), ki sta ločena, ali
a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer (see paragraph 23).
niza ločenega blaga ali storitev, ki so v bistvu enake ter imajo enak vzorec prenosa kupcu (glej 23. člen).
A series of distinct goods or services has the same pattern of transfer to the customer if both of the following criteria are met:
Niz ločenega blaga ali storitev ima enak vzorec prenosa kupcu, če sta izpolnjeni obe naslednji merili:
each distinct good or service in the series that the entity promises to transfer to the customer would meet the criteria in paragraph 35 to be a performance obligation satisfied over time; and
vsako ločeno blago ali storitev v nizu, za katerega podjetje obljubi, da ga bo preneslo kupcu, bi izpolnjevalo merila iz 35. člena za izvršitveno obvezo, ki se izpolni postopoma, in
in accordance with paragraphs 39–40, the same method would be used to measure the entity's progress towards complete satisfaction of the performance obligation to transfer each distinct good or service in the series to the customer.
v skladu z 39.–40. členom bi se ista metoda uporabljala za merjenje napredka podjetja v smeri popolne izpolnitve izvršitvene obveze za prenos kupcu vsakega ločenega blaga ali storitve v nizu.
Promises in contracts with customers
Obljube v pogodbah s kupci
A contract with a customer generally explicitly states the goods or services that an entity promises to transfer to a customer.
Pogodba s kupcem navado eksplicitno navaja blago ali storitve, za katere podjetje obljubi, da jih bo preneslo kupcu.
However, the performance obligations identified in a contract with a customer may not be limited to the goods or services that are explicitly stated in that contract.
Toda izvršitvene obveze, ki so opredeljene v pogodbi s kupcem, niso vedno omejene na blago ali storitve, ki so eksplicitno navedene v zadevni pogodbi.
This is because a contract with a customer may also include promises that are implied by an entity's customary business practices, published policies or specific statements if, at the time of entering into the contract, those promises create a valid expectation of the customer that the entity will transfer a good or service to the customer.
To je zato, ker lahko pogodba s kupcem vključuje tudi obljube, ki so implicitne v skladu z običajnimi poslovnimi praksami podjetja, objavljenimi politikami ali posebnimi izjavami, če v času sklenitve pogodbe te obljube ustvarjajo utemeljeno pričakovanje kupca, da mu bo podjetje preneslo blago ali storitve.
Performance obligations do not include activities that an entity must undertake to fulfil a contract unless those activities transfer a good or service to a customer.
Izvršitvene obveze ne vključujejo dejavnosti, ki jih mora izvesti podjetje za izpolnitev pogodbe, razen če se s temi dejavnostmi prenese blago ali storitev kupcu.
For example, a services provider may need to perform various administrative tasks to set up a contract.
Ponudnik storitev bo na primer morda moral opraviti različne upravne naloge za sklenitev pogodbe.
The performance of those tasks does not transfer a service to the customer as the tasks are performed.
Opravljanje teh nalog ne prenese storitve kupcu, ko se te naloge opravljajo.
Therefore, those setup activities are not a performance obligation.
Zato te dejavnosti v zvezi s sklenitvijo niso izvršitvene obveze.
Distinct goods or services
Ločeno blago ali storitve
Depending on the contract, promised goods or services may include, but are not limited to, the following:
Odvisno od pogodbe lahko blago ali storitve vključujejo, vendar niso omejene na, naslednje:
sale of goods produced by an entity (for example, inventory of a manufacturer);
prodajo blaga, ki ga je podjetje proizvedlo (na primer zaloge proizvajalca),
resale of goods purchased by an entity (for example, merchandise of a retailer);
ponovno prodajo blaga, ki ga je podjetje kupilo (na primer trgovsko blago trgovca na drobno),
resale of rights to goods or services purchased by an entity (for example, a ticket resold by an entity acting as a principal, as described in paragraphs B34–B38);
ponovno prodajo pravic do blaga ali storitev, ki jih je podjetje kupilo (na primer ponovna prodaja vstopnice s strani podjetja, ki deluje kot principal, v skladu z opisom v B34.–B38. členu),
performing a contractually agreed-upon task (or tasks) for a customer;
izvajanje pogodbeno dogovorjene naloge (ali nalog) za kupca,
providing a service of standing ready to provide goods or services (for example, unspecified updates to software that are provided on a when-and-if-available basis) or of making goods or services available for a customer to use as and when the customer decides;
zagotavljanje storitve pripravljenosti za zagotavljanje blaga ali storitev (na primer nedoločene posodobitve programske opreme, ki se zagotovijo, ko in če so na voljo) ali zagotavljanje razpoložljivosti blaga ali storitev kupcu za uporabo, kot in ko se kupec odloči,
providing a service of arranging for another party to transfer goods or services to a customer (for example, acting as an agent of another party, as described in paragraphs B34–B38);
zagotavljanje storitve prenosa blaga ali storitev kupcu za drugo stranko (na primer tako, da deluje kot agent druge stranke v skladu z opisom v B34.–B38. členu),
granting rights to goods or services to be provided in the future that a customer can resell or provide to its customer (for example, an entity selling a product to a retailer promises to transfer an additional good or service to an individual who purchases the product from the retailer);
podeljevanje pravic do blaga ali storitev, ki se bodo zagotovile v prihodnosti in jih kupec lahko ponovno proda ali zagotovi svojim kupcem (na primer podjetje, ki prodaja izdelek trgovcu na drobno, obljubi prenos dodatnega blaga ali storitve posamezniku, ki kupi izdelek od trgovca na drobno),
constructing, manufacturing or developing an asset on behalf of a customer;
gradnjo, proizvodnjo ali razvoj sredstva v imenu kupca,
granting licences (see paragraphs B52–B63); and
podeljevanje licenc (glej B52.–B63. člen) in
granting options to purchase additional goods or services (when those options provide a customer with a material right, as described in paragraphs B39–B43).
podeljevanje možnosti za nakup dodatnega blaga ali storitev (kadar te možnosti kupcu zagotavljajo stvarno pravico v skladu z opisom v B39.–B43. členu).
A good or service that is promised to a customer is distinct if both of the following criteria are met:
Blago ali storitev, ki se obljubi kupcu, je ločena, če sta izpolnjeni obe naslednji merili:
the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (ie the good or service is capable of being distinct); and
kupec lahko koristi blago ali storitev bodisi samostojno bodisi skupaj z drugimi viri, do katerih ima enostaven dostop (tj. blago ali storitev se lahko loči), in
the entity's promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (ie the good or service is distinct within the context of the contract).
obljubo podjetja za prenos blaga ali storitve kupcu se lahko opredeli ločeno od drugih obljub v pogodbi (tj. blago ali storitev je ločena v okviru pogodbe).
A customer can benefit from a good or service in accordance with paragraph 27(a) if the good or service could be used, consumed, sold for an amount that is greater than scrap value or otherwise held in a way that generates economic benefits.
Kupec lahko koristi blago ali storitev v skladu s 27.(a) členom, če bi bilo blago ali storitev mogoče uporabiti, potrošiti, prodati za znesek, ki je večji od preostale vrednosti, ali kako drugače imeti v lasti tako, da ustvari gospodarske koristi.
For some goods or services, a customer may be able to benefit from a good or service on its own.
Pri določenem blagu ali storitvah ima kupec možnost, da koristi blago ali storitev samostojno.
For other goods or services, a customer may be able to benefit from the good or service only in conjunction with other readily available resources.
Pri drugem blagu ali storitvah lahko kupec koristi blago ali storitev samo v povezavi z drugimi enostavno dostopnimi viri.
A readily available resource is a good or service that is sold separately (by the entity or another entity) or a resource that the customer has already obtained from the entity (including goods or services that the entity will have already transferred to the customer under the contract) or from other transactions or events.
Enostavno dostopen vir pomeni blago ali storitev, ki se prodaja ločeno (in ga prodaja zadevno ali drugo podjetje), ali vir, ki ga je kupec že pridobil od podjetja (vključno z blagom ali storitvami, ki jih bo podjetje kupcu že preneslo na podlagi pogodbe) ali v okviru drugih transakcij ali dogodkov.
Various factors may provide evidence that the customer can benefit from a good or service either on its own or in conjunction with other readily available resources.
Različni dejavniki lahko predstavljajo dokazila, da lahko kupec koristi blago ali storitev bodisi samostojno bodisi v povezavi z drugimi enostavno dostopnimi viri.
For example, the fact that the entity regularly sells a good or service separately would indicate that a customer can benefit from the good or service on its own or with other readily available resources.
Dejstvo, da podjetje redno prodaja blago ali storitev ločeno, bi na primer kazalo, da lahko kupec koristi blago ali storitev samostojno ali v povezavi z drugimi enostavno dostopnimi viri.
Factors that indicate that an entity's promise to transfer a good or service to a customer is separately identifiable (in accordance with paragraph 27(b)) include, but are not limited to, the following:
Dejavniki, ki kažejo, da se lahko obljubo podjetja za prenos blaga ali storitve kupcu opredeli ločeno (v skladu s 27.(b) členom), vključujejo, vendar niso omejeni na, naslednje:
the entity does not provide a significant service of integrating the good or service with other goods or services promised in the contract into a bundle of goods or services that represent the combined output for which the customer has contracted.
podjetje ne zagotavlja pomembne storitve povezovanja blaga ali storitve z drugim blagom ali storitvami, obljubljenimi v pogodbi, v skupino blaga ali storitev, ki predstavljajo skupen proizvod, za katerega je kupec sklenil pogodbo.
In other words, the entity is not using the good or service as an input to produce or deliver the combined output specified by the customer.
Z drugimi besedami, podjetje ne uporablja blaga ali storitve kot vložka za proizvodnjo ali zagotavljanje skupnega proizvoda, ki ga določi kupec;
the good or service does not significantly modify or customise another good or service promised in the contract.
blago ali storitev ne spremeni ali prilagodi bistveno drugega blaga ali storitve, obljubljene v pogodbi;
the good or service is not highly dependent on, or highly interrelated with, other goods or services promised in the contract.
blago ali storitev ni zelo odvisna od ali tesno povezana z drugim blagom ali storitvami, obljubljenimi v pogodbi.
For example, the fact that a customer could decide to not purchase the good or service without significantly affecting the other promised goods or services in the contract might indicate that the good or service is not highly dependent on, or highly interrelated with, those other promised goods or services.
Dejstvo, da bi se lahko na primer kupec odločil, da ne kupi blaga ali storitve, ne da bi to bistveno vplivalo na drugo obljubljeno blago ali storitve iz pogodbe, bi lahko pomenilo, da blago ali storitev ni zelo odvisna od ali tesno povezana s tem drugim obljubljenim blagom ali storitvami.
If a promised good or service is not distinct, an entity shall combine that good or service with other promised goods or services until it identifies a bundle of goods or services that is distinct.
Če obljubljeno blago ali storitev ni ločena, podjetje združi to blago ali storitev z drugim obljubljenim blagom ali storitvami, dokler ne opredeli skupine blaga ali storitev, ki je ločena.
In some cases, that would result in the entity accounting for all the goods or services promised in a contract as a single performance obligation.
V nekaterih primerih bi to pomenilo, da bi podjetje vse blago ali storitve, obljubljene v pogodbi, obračunalo kot eno izvršitveno obvezo.
Satisfaction of performance obligations
Izpolnitev izvršitvenih obvez
An entity shall recognise revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service (ie an asset) to a customer.
Podjetje pripozna prihodek, ko podjetje izpolni (ali izpolnjuje) izvršitveno obvezo s prenosom obljubljenega blaga ali storitve (tj. sredstva) kupcu.
An asset is transferred when (or as) the customer obtains control of that asset.
Sredstvo je preneseno, ko kupec pridobi (ali pridobiva) obvladovanje tega sredstva.
For each performance obligation identified in accordance with paragraphs 22–30, an entity shall determine at contract inception whether it satisfies the performance obligation over time (in accordance with paragraphs 35–37) or satisfies the performance obligation at a point in time (in accordance with paragraph 38).
Za vsako izvršitveno obvezo, opredeljeno v skladu z 22.–30. členom, podjetje na začetku pogodbe določi, ali izpolnjuje izvršitveno obvezo postopoma (v skladu s 35.–37. členom) ali jo izpolni v določenem trenutku (v skladu z 38. členom).
If an entity does not satisfy a performance obligation over time, the performance obligation is satisfied at a point in time.
Če podjetje ne izpolnjuje izvršitvene obveze postopoma, se ta izpolni v določenem trenutku.
Goods and services are assets, even if only momentarily, when they are received and used (as in the case of many services).
Blago in storitve so sredstva, tudi če samo za kratek čas, ko so prejete in uporabljene (kot v primeru mnogih storitev).
Control of an asset refers to the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.
Obvladovanje sredstva se nanaša na možnost neposredne uporabe sredstva in pridobitev praktično vseh preostalih koristi sredstva.
Control includes the ability to prevent other entities from directing the use of, and obtaining the benefits from, an asset.
Obvladovanje vključuje sposobnost preprečevanja drugim podjetjem, da usmerjajo uporabo sredstva in pridobijo koristi iz naslova tega sredstva.
The benefits of an asset are the potential cash flows (inflows or savings in outflows) that can be obtained directly or indirectly in many ways, such as by:
Koristi iz naslova sredstva so morebitni denarni tokovi (prilivi ali prihranki pri odlivih), ki se lahko pridobijo neposredno ali posredno na številne načine, na primer z:
using the asset to produce goods or provide services (including public services);
uporabo sredstva za proizvodnjo blaga ali zagotavljanje storitev (vključno z javnimi storitvami),
using the asset to enhance the value of other assets;
uporabo sredstva za povečanje vrednosti drugih sredstev,
using the asset to settle liabilities or reduce expenses;
uporabo sredstva za poravnavo obveznosti ali zmanjšanje stroškov,
selling or exchanging the asset;
prodajo ali menjavo sredstva,
pledging the asset to secure a loan; and
zastavo sredstva za zavarovanje posojila in
holding the asset.
posedovanjem sredstva.
When evaluating whether a customer obtains control of an asset, an entity shall consider any agreement to repurchase the asset (see paragraphs B64–B76).
Pri ocenjevanju, ali kupec pridobi obvladovanje sredstva, podjetje upošteva morebiten dogovor o ponovnem nakupu sredstva (glej B64.–B76. člen).
Performance obligations satisfied over time
Izvršitvene obveze, ki se izpolnijo postopoma
An entity transfers control of a good or service over time and, therefore, satisfies a performance obligation and recognises revenue over time, if one of the following criteria is met:
Podjetje prenese obvladovanje blaga ali storitve postopoma ter tako postopoma izpolni izvršitveno obvezo in pripozna prihodke, če je izpolnjeno eno od naslednjih meril:
the customer simultaneously receives and consumes the benefits provided by the entity's performance as the entity performs (see paragraphs B3–B4);
kupec istočasno prejme in porabi koristi, ki jih zagotavlja izvajanje obvez podjetja, med izvajanjem obvez s strani podjetja (glej B3.–B4. člen),
the entity's performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced (see paragraph B5); or
izvajanje obvez podjetja ustvari ali poveča sredstvo (na primer nedokončana proizvodnja), ki ga obvladuje kupec, med ustvarjanjem ali povečevanjem tega sredstva (glej B5. člen), ali
the entity's performance does not create an asset with an alternative use to the entity (see paragraph 36) and the entity has an enforceable right to payment for performance completed to date (see paragraph 37).
izvajanje obveze s strani podjetja ne ustvari sredstva, ki ga lahko podjetje uporabi na drug način (glej 36. člen), pri čemer ima podjetje izvršljivo pravico do plačila za do tistega trenutka izpolnjeni del obveze (glej 37. člen).
An asset created by an entity's performance does not have an alternative use to an entity if the entity is either restricted contractually from readily directing the asset for another use during the creation or enhancement of that asset or limited practically from readily directing the asset in its completed state for another use.
Sredstva, ki se ustvari z izvajanjem obveze s strani podjetja, podjetje ne more uporabiti na drug način, če podjetju pogodba ne omogoča preproste usmeritve sredstva v drugo uporabo med ustvarjanjem ali povečevanjem tega sredstva ali podjetje iz praktičnih razlogov ne more enostavno usmeriti dokončanega sredstva v drugo uporabo.
The assessment of whether an asset has an alternative use to the entity is made at contract inception.
Ocena, ali lahko podjetje sredstvo uporabi na drug način, se izvede na začetku pogodbe.
After contract inception, an entity shall not update the assessment of the alternative use of an asset unless the parties to the contract approve a contract modification that substantively changes the performance obligation.
Po začetku pogodbe podjetje ne dopolni ocene glede možnosti uporabe sredstva na drug način, razen če pogodbene stranke potrdijo spremembo pogodbe, ki bistveno spremeni izvršitveno obvezo.
Paragraphs B6–B8 provide guidance for assessing whether an asset has an alternative use to an entity.
člen vsebujejo napotke za oceno, ali lahko podjetje sredstvo uporabi na drug način.
An entity shall consider the terms of the contract, as well as any laws that apply to the contract, when evaluating whether it has an enforceable right to payment for performance completed to date in accordance with paragraph 35(c).
Podjetje pri ocenjevanju, ali ima izvršljivo pravico do plačila za do tistega trenutka izpolnjeni del obveze, v skladu s 35.(c) členom, upošteva pogodbene pogoje ter vse zakone, ki veljajo za pogodbo.
The right to payment for performance completed to date does not need to be for a fixed amount.
Pravica do plačila za do tistega trenutka izpolnjeni del obveze, ni nujno fiksni znesek.
However, at all times throughout the duration of the contract, the entity must be entitled to an amount that at least compensates the entity for performance completed to date if the contract is terminated by the customer or another party for reasons other than the entity's failure to perform as promised.
Toda podjetje mora biti ves čas trajanja pogodbe upravičeno do zneska, ki ustreza plačilu za do tistega trenutka izpolnjeni del obveze, s strani podjetja, če kupec ali druga stranka odpove pogodbo iz drugih razlogov, kot je neizvršitev obljubljenega s strani podjetja.