AEG 21604 G Manual de usuario descargar pdf (Pagina 339)

F-98

Restructuring

A provision for restructuring is recognised when the Group has approved a detailed and formal restructuring

plan, and the restructuring either has commenced or has been announced publicly. Future operating losses are

not provided for.

l) Revenues

Revenues from the sale of goods in the course of ordinary activities is measured at the fair value of the consid-

eration received or receivable, net of returns, trade discounts and volume rebates. Revenues is recognised when

persuasive evidence exists, usually in the form of an executed sales agreement, that the significant risks and

rewards of ownership have been transferred to the buyer, recovery of the consideration is probable, the associ-

ated costs and possible return of goods can be estimated reliably, there is no continuing management involve-

ment with the goods, and the amount of revenues can be measured reliably. If it is probable that discounts will be

granted and the amount can be measured reliably, then the discount is recognised as a reduction of revenues as

the sales are recognised.

The timing of the transfers of risks and rewards varies depending on the individual terms of the contract of sale.

In general the group recognises revenues from the sale of goods and equipment when a contractual arrangement

with its customer exists, delivery has occurred, the amount of revenues can be measured reliable and is profitable

that the economic benefits associated with the transaction will flow to the group. Accruals for estimated returns

are recorded at the same time based on contract terms and prior claims experience. In arrangements where the

customer specifies final acceptance of the goods, equipment, services or software, revenues is generally deferred

until all the acceptance criteria have been met.

Service revenues related to repair and maintenance activities for goods sold is recognised rateably over the ser-

vice period or as services are rendered. Revenues from training and consulting services is recognised when the

services are performed.

For product sales through resellers and distributors, revenues are recognised at the time of the shipment to dis-

tributors.

When two or more revenues generating activities or deliverables are sold under a single arrangement, each deliv-

erable that is considered to be a separate unit of account is accounted for separately. The allocation of considera-

tion from a revenues arrangement to its separate units of account is based on the relative fair value of each unit.

If the fair value of the delivered item is not reliably measurable, then revenues is allocated based on the differ-

ence between the total arrangement consideration and the fair value of the undelivered item.

The group accrues for warranty costs, sales returns and other allowances based on contract terms and its histori-

cal experiences.

Government grants are recognised as income as qualified expenditures are made, except for grants relating to

purchases of assets, which are deducted from the cost of the assets.

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AEG 21604 G Manual de usuario Pagina 339