natgillin/translations-raw huggingface dataset:
B34 When another party is involved in providing goods or services to a customer, the entity shall determine whether the nature of its promise is a performance obligation to provide the specified goods or services itself (ie the entity is a principal) or to arrange for the other party to provide those goods or services (ie the entity is an agent).
B34 Kadar pri zagotavljanju blaga ali storitev kupcu sodeluje druga stranka, podjetje določi, ali je narava njegove obljube izvršitvena obveza, da bo samo zagotovilo določeno blago ali storitev (tj. podjetje je principal), ali da bo uredilo vse potrebno, da druga stranka zagotovi to blago ali storitev (tj. podjetje je agent).
B35 An entity is a principal if the entity controls a promised good or service before the entity transfers the good or service to a customer.
B35 Podjetje je principal, če obvladuje obljubljeno blago ali storitev, preden ga prenese na kupca.
However, an entity is not necessarily acting as a principal if the entity obtains legal title of a product only momentarily before legal title is transferred to a customer.
Vendar ni nujno, da podjetje deluje kot principal, če pridobi lastninsko pravico za proizvod za samo kratek čas, preden se lastninska pravica prenese na kupca.
An entity that is a principal in a contract may satisfy a performance obligation by itself or it may engage another party (for example, a subcontractor) to satisfy some or all of a performance obligation on its behalf.
Podjetje, ki je principal v pogodbi, lahko samo izpolni izvršitveno obvezo ali najame drugo podjetje (na primer podizvajalca), da izpolni nekatere ali vse izvršitvene obveze v njegovem imenu.
When an entity that is a principal satisfies a performance obligation, the entity recognises revenue in the gross amount of consideration to which it expects to be entitled in exchange for those goods or services transferred.
Kadar podjetje, ki je principal, izpolnjuje izvršitveno obvezo, pripozna prihodke v bruto znesku nadomestila, za katerega pričakuje, da bo do njega upravičeno v zameno za preneseno blago ali storitve.
B36 An entity is an agent if the entity's performance obligation is to arrange for the provision of goods or services by another party.
B36 Podjetje je agent, če je njegova izvršitvena obveza urediti, da blago ali storitev zagotovi druga stranka.
When an entity that is an agent satisfies a performance obligation, the entity recognises revenue in the amount of any fee or commission to which it expects to be entitled in exchange for arranging for the other party to provide its goods or services.
Kadar podjetje, ki je agent, izpolnjuje izvršitveno obvezo, pripozna prihodke v znesku opravnine, za katero pričakuje, da bo do nje upravičeno v zameno za to, da druga stranka zagotovi svoje blago ali storitve.
An entity's fee or commission might be the net amount of consideration that the entity retains after paying the other party the consideration received in exchange for the goods or services to be provided by that party.
Opravnina podjetja je lahko neto znesek nadomestila, ki ga podjetje zadrži, potem ko drugi stranki plača nadomestilo, prejeto za blago ali storitev, ki jo mora zagotoviti ta stranka.
B37 Indicators that an entity is an agent (and therefore does not control the good or service before it is provided to a customer) include the following:
B37 Kazalniki, da je podjetje agent (in torej ne obvladuje blaga ali storitev, preden se zagotovijo kupcu), so naslednji:
another party is primarily responsible for fulfilling the contract;
glavno odgovornost za izpolnitev pogodbe ima druga stranka;
the entity does not have inventory risk before or after the goods have been ordered by a customer, during shipping or on return;
podjetje ni izpostavljeno tveganju zmanjšanja vrednosti zalog, preden ali potem ko kupec naroči blago, med pošiljanjem ali ob vračilu;
the entity does not have discretion in establishing prices for the other party's goods or services and, therefore, the benefit that the entity can receive from those goods or services is limited;
podjetje ne more po lastnem preudarku določati cen za blago ali storitve druge stranke, zato je korist, ki jo lahko podjetje prejme iz naslova tega blaga ali storitev, omejena;
the entity's consideration is in the form of a commission; and
nadomestilo podjetja je v obliki provizije; in
the entity is not exposed to credit risk for the amount receivable from a customer in exchange for the other party's goods or services.
podjetje ni izpostavljeno kreditnemu tveganju za znesek terjatve do kupca v zameno za blago ali storitve druge stranke.
B38 If another entity assumes the entity's performance obligations and contractual rights in the contract so that the entity is no longer obliged to satisfy the performance obligation to transfer the promised good or service to the customer (ie the entity is no longer acting as the principal), the entity shall not recognise revenue for that performance obligation.
B38 Če izvršitvene obveze in pogodbene pravice podjetja iz pogodbe prevzame drugo podjetje, tako da podjetje ni več obvezano izpolnjevati izvršitvene obveze za prenos obljubljenega blaga ali storitev kupcu (tj. podjetje ne deluje več kot principal), podjetje ne pripozna prihodkov za to izvršitveno obvezo.
Instead, the entity shall evaluate whether to recognise revenue for satisfying a performance obligation to obtain a contract for the other party (ie whether the entity is acting as an agent).
Namesto tega podjetje oceni, ali naj pripozna prihodke za izpolnitev izvršitvene obveze za pridobitev pogodbe za drugo stranko (tj. ali podjetje deluje kot agent).
Customer options for additional goods or services
Možnosti kupca glede dodatnega blaga ali storitev
B39 Customer options to acquire additional goods or services for free or at a discount come in many forms, including sales incentives, customer award credits (or points), contract renewal options or other discounts on future goods or services.
B39 Možnosti kupcev, da pridobijo dodatno blago ali storitve brezplačno ali s popustom, so različne in lahko vključujejo prodajne spodbude, dobropise (oz. točke) za zvestobo, možnosti za obnovitev pogodbe ali druge popuste pri prihodnjem blagu ali storitvah.
B40 If, in a contract, an entity grants a customer the option to acquire additional goods or services, that option gives rise to a performance obligation in the contract only if the option provides a material right to the customer that it would not receive without entering into that contract (for example, a discount that is incremental to the range of discounts typically given for those goods or services to that class of customer in that geographical area or market).
B40 Če podjetje da v pogodbi kupcu možnost pridobitve dodatnega blaga ali storitev, ta možnost pomeni pogodbeno izvršitveno obvezo samo, če možnost kupcu daje stvarno pravico, ki je ne bi prejel brez sklenitve te pogodbe (na primer, popust, ki se doda k običajnim popustom za zadevno blago ali storitev za isti razred kupcev v istem geografskem območju ali na istem trgu).
If the option provides a material right to the customer, the customer in effect pays the entity in advance for future goods or services and the entity recognises revenue when those future goods or services are transferred or when the option expires.
Če možnost kupcu zagotavlja stvarno pravico, kupec podjetju dejansko plača vnaprej za prihodnje blago ali storitve, podjetje pa pripozna prihodke, ko se to blago ali storitve prenesejo ali ko možnost poteče.
B41 If a customer has the option to acquire an additional good or service at a price that would reflect the stand-alone selling price for that good or service, that option does not provide the customer with a material right even if the option can be exercised only by entering into a previous contract.
B41 Če ima kupec možnost pridobiti dodatno blago ali storitev po ceni, ki bi odražala samostojno prodajno ceno za to blago ali storitev, ta možnost kupcu ne zagotavlja stvarne pravice, tudi če je to možnost mogoče uveljaviti samo s sklenitvijo predhodne pogodbe.
In those cases, the entity has made a marketing offer that it shall account for in accordance with this Standard only when the customer exercises the option to purchase the additional goods or services.
V teh primerih je podjetje dalo tržno ponudbo, ki jo obračuna v skladu s tem standardom, šele ko kupec uveljavi možnost za nakup dodatnega blaga ali storitev.
B42 Paragraph 74 requires an entity to allocate the transaction price to performance obligations on a relative stand-alone selling price basis.
B42 74. člen zahteva od podjetja, da razporedi transakcijsko ceno na izvršitvene obveze na osnovi razmeroma samostojne prodajne cene.
If the stand-alone selling price for a customer's option to acquire additional goods or services is not directly observable, an entity shall estimate it.
Če samostojne prodajne cene za možnost kupca, da pridobi dodatno blago ali storitve, ni mogoče neposredno ugotoviti, jo podjetje oceni.
That estimate shall reflect the discount that the customer would obtain when exercising the option, adjusted for both of the following:
V tej oceni se upošteva popust, ki bi ga kupec prejel, če bi uveljavil to možnost, in je prilagojena za oboje od naslednjega:
any discount that the customer could receive without exercising the option; and
vsak popust, ki ga kupec lahko prejme, ne da bi uveljavil to možnost; in
the likelihood that the option will be exercised.
verjetnost, da se bo ta možnost uveljavila.
B43 If a customer has a material right to acquire future goods or services and those goods or services are similar to the original goods or services in the contract and are provided in accordance with the terms of the original contract, then an entity may, as a practical alternative to estimating the stand-alone selling price of the option, allocate the transaction price to the optional goods or services by reference to the goods or services expected to be provided and the corresponding expected consideration.
B43 Če ima kupec stvarno pravico do pridobitve prihodnjega blaga ali storitev ter so to blago ali storitve podobni prvotnemu blagu ali storitvam iz pogodbe ter se zagotavljajo v skladu s pogoji prvotne pogodbe, lahko podjetje kot praktično alternativo ocenjevanju samostojne prodajne cene opcije dodeli transakcijsko ceno blagu ali storitvam iz možnosti na podlagi blaga ali storitve, ki naj bi se zagotovile, in pričakovanega nadomestila.
Typically, those types of options are for contract renewals.
Običajno tovrstne možnosti veljajo za obnavljanje pogodbe.
Customers' unexercised rights
Neuveljavljene pravice kupcev
B44 In accordance with paragraph 106, upon receipt of a prepayment from a customer, an entity shall recognise a contract liability in the amount of the prepayment for its performance obligation to transfer, or to stand ready to transfer, goods or services in the future.
B44 V skladu s 106. členom, podjetje po prejemu predplačila kupca pripozna pogodbeno obveznost v znesku predplačila za svojo izvršitveno obvezo za prenos ali pripravljenost za prenos blaga ali storitev v prihodnosti.
An entity shall derecognise that contract liability (and recognise revenue) when it transfers those goods or services and, therefore, satisfies its performance obligation.
Podjetje odpravi pripoznanje te pogodbene obveznosti (in pripozna prihodke), ko prenese to blago ali storitve in zato izpolni svojo izvršitveno obvezo.
B45 A customer's non-refundable prepayment to an entity gives the customer a right to receive a good or service in the future (and obliges the entity to stand ready to transfer a good or service).
B45 Nevračljivo predplačilo, ki ga kupec nakaže podjetje, daje kupcu pravico do prejema blaga ali storitev v prihodnosti (ter obvezuje podjetje, da je pripravljeno za prenos blaga ali storitve).
However, customers may not exercise all of their contractual rights.
Vendar kupci morda ne bodo uveljavili vseh svojih pogodbenih pravic.
Those unexercised rights are often referred to as breakage.
Te neuveljavljene pravice se pogosto imenujejo neizkoriščeni znesek.
B46 If an entity expects to be entitled to a breakage amount in a contract liability, the entity shall recognise the expected breakage amount as revenue in proportion to the pattern of rights exercised by the customer.
B46 Če podjetje pričakuje, da bo v okviru pogodbene obveznosti upravičeno do neizkoriščenega zneska, podjetje pričakovani neizkoriščeni znesek pripozna kot prihodek v sorazmernem deležu glede na vzorec pravic, ki jih uveljavlja kupec.
If an entity does not expect to be entitled to a breakage amount, the entity shall recognise the expected breakage amount as revenue when the likelihood of the customer exercising its remaining rights becomes remote.
Če podjetje ne pričakuje, da bo upravičeno do neizkoriščenega zneska, podjetje pripozna pričakovani neizkoriščeni znesek kot prihodek, kadar postane verjetnost, da bo kupec uveljavil svoje preostale pravice, majhna.
To determine whether an entity expects to be entitled to a breakage amount, the entity shall consider the requirements in paragraphs 56–58 on constraining estimates of variable consideration.
Da ugotovi, ali pričakuje, da bo upravičeno do neizkoriščenega zneska, podjetje upošteva zahteve iz 56.–58. člena o omejevanju ocen variabilnega nadomestila.
B47 An entity shall recognise a liability (and not revenue) for any consideration received that is attributable to a customer's unexercised rights for which the entity is required to remit to another party, for example, a government entity in accordance with applicable unclaimed property laws.
B47 Podjetje pripozna obveznost (in ne prihodkov) za vsako prejeto nadomestilo, ki ga je mogoče pripisati neuveljavljenim pravicam kupca, za katere se od podjetja zahteva, da jih pošlje drugi stranki, na primer javnemu organu, v skladu z veljavnimi zakoni v zvezi z lastnino, ki ni bila prevzeta.
Non-refundable upfront fees (and some related costs)
Nevračljive vnaprejšnje provizije (in s tem povezani stroški)
B48 In some contracts, an entity charges a customer a non-refundable upfront fee at or near contract inception.
B48 V nekaterih pogodbah podjetje zaračuna kupcu nevračljivo vnaprejšnjo provizijo ob ali blizu začetka pogodbe.
Examples include joining fees in health club membership contracts, activation fees in telecommunication contracts, setup fees in some services contracts and initial fees in some supply contracts.
Primeri so provizije ob vpisu pri pogodbah o članstvu v športnih klubih, provizije za aktiviranje pri telekomunikacijskih pogodbah, provizije za vzpostavitev v nekaterih pogodbah o izvajanju storitev in začetne provizije v nekaterih pogodbah o dobavi.
B49 To identify performance obligations in such contracts, an entity shall assess whether the fee relates to the transfer of a promised good or service.
B49 Da določi izvršitvene obveze v takšnih pogodbah, podjetje oceni, ali se provizija nanaša na prenos obljubljenega blaga ali storitve.
In many cases, even though a non-refundable upfront fee relates to an activity that the entity is required to undertake at or near contract inception to fulfil the contract, that activity does not result in the transfer of a promised good or service to the customer (see paragraph 25).
V številnih primerih, tudi če se nevračljiva vnaprejšnja provizija nanaša na dejavnost, ki jo mora podjetje izvesti ob ali blizu sklenitve pogodbe, da bi izpolnilo pogodbo, ta dejavnost ne pomeni prenosa obljubljenega blaga ali storitve na kupca (glej 25. člen).
Instead, the upfront fee is an advance payment for future goods or services and, therefore, would be recognised as revenue when those future goods or services are provided.
Namesto tega je vnaprejšnja provizija predplačilo za prihodnje blago ali storitve in zato bi se priznala kot prihodki, ko se to prihodnje blago ali storitve dostavijo oziroma opravijo.
The revenue recognition period would extend beyond the initial contractual period if the entity grants the customer the option to renew the contract and that option provides the customer with a material right as described in paragraph B40.
Obdobje za pripoznanje prihodkov bi se podaljšalo prek začetnega pogodbenega obdobja, če da podjetje kupcu možnost, da podaljša pogodbo in ta možnost kupcu zagotovi stvarno pravico, kot je opisana v B40. členu.
B50 If the non-refundable upfront fee relates to a good or service, the entity shall evaluate whether to account for the good or service as a separate performance obligation in accordance with paragraphs 22–30.
B50 Če se nevračljiva vnaprejšnja provizija nanaša na blago ali storitev, podjetje oceni, ali naj blago ali storitev obračuna kot ločeno izvršitveno obvezo v skladu z 22.–30. členom.
B51 An entity may charge a non-refundable fee in part as compensation for costs incurred in setting up a contract (or other administrative tasks as described in paragraph 25).
B51 Podjetje lahko zaračuna nevračljivo provizijo deloma kot plačilo za stroške, nastale pri pripravi pogodbe (ali pri drugih administrativnih nalogah, kot so opisane v 25. členu).
If those setup activities do not satisfy a performance obligation, the entity shall disregard those activities (and related costs) when measuring progress in accordance with paragraph B19.
Če te pripravljalne dejavnosti ne izpolnjujejo izvršitvene obveze, podjetje teh dejavnosti ne upošteva (niti z njimi povezanih stroškov) pri merjenju napredka v skladu z B19. členom.
That is because the costs of setup activities do not depict the transfer of services to the customer.
Razlog za to je, da stroški pripravljalnih dejavnosti ne prikazujejo prenosa storitev na kupca.
The entity shall assess whether costs incurred in setting up a contract have resulted in an asset that shall be recognised in accordance with paragraph 95.
Podjetje oceni, ali so stroški, nastali pri pripravi pogodbe, povzročili nastanek sredstva, ki se pripozna v skladu s 95. členom.
B52 A licence establishes a customer's rights to the intellectual property of an entity.
B52 Licenca določa pravice kupca do intelektualne lastnine podjetja.
Licences of intellectual property may include, but are not limited to, any of the following:
Licence za intelektualno lastnino lahko med drugim vključujejo karkoli od naslednjega:
software and technology;
programsko opremo in tehnologijo;
motion pictures, music and other forms of media and entertainment;
filme, glasbo in druge oblike medijev in zabavne industrije;
franchises; and
franšize; in
patents, trademarks and copyrights.
patente, blagovne znamke in avtorske pravice.
B53 In addition to a promise to grant a licence to a customer, an entity may also promise to transfer other goods or services to the customer.
B53 Poleg obljube o podelitvi licence kupcu lahko podjetje obljubi prenos drugega blaga ali storitev kupcu.
Those promises may be explicitly stated in the contract or implied by an entity's customary business practices, published policies or specific statements (see paragraph 24).
Te obljube so lahko izrecno navedene v pogodbi ali jih je mogoče pričakovati glede na običajne poslovne prakse podjetja, njegove objavljene politike ali konkretne navedbe (glej 24. člen).
As with other types of contracts, when a contract with a customer includes a promise to grant a licence in addition to other promised goods or services, an entity applies paragraphs 22–30 to identify each of the performance obligations in the contract.
Kadar pogodba s kupcem poleg drugega obljubljenega blaga ali storitev vključuje obljubo o podelitvi licence, podjetje za določanje posameznih izvršitvenih obvez v pogodbi uporablja 22.–30. člen, tako kot pri drugih vrstah pogodb.
B54 If the promise to grant a licence is not distinct from other promised goods or services in the contract in accordance with paragraphs 26–30, an entity shall account for the promise to grant a licence and those other promised goods or services together as a single performance obligation.
B54 Če obljuba o podelitvi licence ni ločena od drugega blaga ali storitev, obljubljenega v pogodbi, v skladu s 26.–30. členom, podjetje obljubo o podelitvi licence in drugo obljubljeno blago ali storitve, obračuna skupaj kot eno izvršitveno obvezo.
Examples of licences that are not distinct from other goods or services promised in the contract include the following:
Primeri licenc, ki niso ločene od drugega blaga ali storitev, obljubljenih v pogodbi, vključujejo naslednje:
a licence that forms a component of a tangible good and that is integral to the functionality of the good; and
licenco, ki je del opredmetenega blaga in je ključnega pomena za uporabnost blaga; in
a licence that the customer can benefit from only in conjunction with a related service (such as an online service provided by the entity that enables, by granting a licence, the customer to access content).
licenco, ki jo lahko kupec koristi le v povezavi s sorodno storitvijo (na primer spletna storitev podjetja, ki s podelitvijo licence kupcu omogoča dostop do vsebine).
B55 If the licence is not distinct, an entity shall apply paragraphs 31–38 to determine whether the performance obligation (which includes the promised licence) is a performance obligation that is satisfied over time or satisfied at a point in time.
B55 Če licenca ni ločena, podjetje uporabi 31.–38. člen za določitev, ali je izvršitvena obveza (ki vključuje obljubljeno licenco) izvršitvena obveza, ki se izpolni postopno ali ki se izpolni v določenem trenutku.
B56 If the promise to grant the licence is distinct from the other promised goods or services in the contract and, therefore, the promise to grant the licence is a separate performance obligation, an entity shall determine whether the licence transfers to a customer either at a point in time or over time.
B56 Če je obljuba o podelitvi licence ločena od drugega obljubljenega blaga ali storitev v pogodbi in je zato ločena izvršitvena obveza, mora podjetje ugotoviti, ali se licenca prenese na kupca v določenem trenutku ali postopno.
In making this determination, an entity shall consider whether the nature of the entity's promise in granting the licence to a customer is to provide the customer with either:
Pri tem mora upoštevati, ali je narava obljube, ki jo da podjetje kupcu ob izdaji licence, kupcu zagotoviti:
a right to access the entity's intellectual property as it exists throughout the licence period; or
pravico do dostopa do intelektualne lastnine podjetja, ki obstaja v celotnem obdobju veljavnosti licence; ali
a right to use the entity's intellectual property as it exists at the point in time at which the licence is granted.
pravico do uporabe intelektualne lastnine podjetja, ki obstaja v trenutku, ko se licenca podeli.
Determining the nature of the entity's promise
Opredelitev narave obljube podjetja
B57 To determine whether an entity's promise to grant a licence provides a customer with either a right to access an entity's intellectual property or a right to use an entity's intellectual property, an entity shall consider whether a customer can direct the use of, and obtain substantially all of the remaining benefits from, a licence at the point in time at which the licence is granted.
B57 Pri določitvi, ali obljuba podjetja za podelitev licence kupcu zagotavlja pravico do dostopa do intelektualne lastnine podjetja ali pravico do uporabe intelektualne lastnine podjetja, podjetje preuči, ali lahko kupec usmerja uporabo licence in pridobi praktično vse preostale koristi, ki izhajajo iz licence, v trenutku, ko mu je licenca podeljena.
A customer cannot direct the use of, and obtain substantially all of the remaining benefits from, a licence at the point in time at which the licence is granted if the intellectual property to which the customer has rights changes throughout the licence period.
Kupec ne more usmerjati uporabe licence in pridobiti vseh preostalih koristi, ki izhajajo iz licence, v trenutku, ko se licenca podeli, če se intelektualna lastnina, do katere je kupec upravičen, spreminja skozi obdobje veljavnosti licence.