IFRS Disclosure Guide
◄ 38. Notes - Other provisions, contingent liabilities and contingent assets | Contents | 40. Notes - Government grants ►
39. Notes - Revenue from contracts with customers
Disclosure of revenue from contracts with customers
Contract assets
| 31.12.2024 | |
|---|---|
| Non-current contract assets | |
| Current contract assets | |
| Total contract assets{"NoncurrentContractAssets":"1.0","CurrentContractAssets":"1.0"}real[] | ∑ |
Contract liabilities
| 31.12.2024 | |
|---|---|
| Non-current contract liabilities | |
| Current contract liabilities | |
| Total contract liabilities{"NoncurrentContractLiabilities":"1.0","CurrentContractLiabilities":"1.0"}real[] | ∑ |
Receivables from contracts with customers
| 31.12.2024 | |
|---|---|
| Non-current receivables from contracts with customers | |
| Current receivables from contracts with customers | |
| Total receivables from contracts with customers{"NoncurrentReceivablesFromContractsWithCustomers":"1.0","CurrentReceivablesFromContractsWithCustomers":"1.0"}real[] | ∑ |
| Year 2024 | |
|---|---|
| Revenue from contracts with customers | |
| Impairment loss on receivables or contract assets arising from contracts with customers |
Disclosure of disaggregation of revenue from contracts with customers
| Products and servicesnone | Geographical areasnone | Markets of customersnone | Types of customersnone | Types of contractsnone | Contract durationnone | Timing of transfer of goods or servicesnone | Sales channelsnone | Segmentsnone | |||||||
| Government customersnone | Non-government customersnone | Fixed-price contractsnone | Time-and-materials contractsnone | Short-term contractsnone | Long-term contractsnone | Goods or services transferred at point in timenone | Goods or services transferred over timenone | Goods sold directly to consumersnone | Goods sold through intermediariesnone | Reportable segmentsnone | All other segmentsnone | ||||
| For the year 2024: | |||||||||||||||
| Revenue from contracts with customers | |||||||||||||||
| Year 2024 | 31.12.2024 | |
|---|---|---|
| Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments | other | |
| Total contract assets{"NoncurrentContractAssets":"1.0","CurrentContractAssets":"1.0"}real[] | ∑ | |
| Total contract liabilities{"NoncurrentContractLiabilities":"1.0","CurrentContractLiabilities":"1.0"}real[] | ∑ | |
| Total receivables from contracts with customers{"NoncurrentReceivablesFromContractsWithCustomers":"1.0","CurrentReceivablesFromContractsWithCustomers":"1.0"}real[] | ∑ |
| Year 2024 | |
|---|---|
| Revenue that was included in contract liability balance at beginning of period | |
| Revenue from performance obligations satisfied or partially satisfied in previous periods | |
| Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities | other |
| Explanation of significant changes in contract assets and contract liabilities | other |
| Increase through business combinations, contract assets | |
| Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets | |
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets | |
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets | |
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets | |
| Decrease through impairment, contract assets | |
| Decrease through right to consideration becoming unconditional, contract assets | |
| Increase through business combinations, contract liabilities | |
| Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities | |
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities | |
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities | |
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities | |
| Decrease through performance obligation being satisfied, contract liabilities |
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment
Disclosure of performance obligations
Performance obligations:
- Description of when entity typically satisfies performance obligations
- Description of significant payment terms in contracts with customers
- Description of nature of goods or services that entity has promised to transfer
- Description of performance obligations to arrange for another party to transfer goods or services
- Description of obligations for returns, refunds and other similar obligations
- Description of types of warranties and related obligations
- Description of methods used to recognise revenue from contracts with customers
- Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services
- Description of significant judgements made in evaluating when customer obtains control of promised goods or services
| 31.12.2024 | |
|---|---|
| Transaction price allocated to remaining performance obligations |
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue
Disclosure of transaction price allocated to remaining performance obligations
| Maturitynone | |
| At 31.12.2024: | |
| Transaction price allocated to remaining performance obligations |
| Year 2024 | |
|---|---|
| Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers | |
| Disclosure of information about methods, inputs and assumptions used for determining transaction price | other |
| Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained | other |
| Disclosure of information about methods, inputs and assumptions used for allocating transaction price | other |
| Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations | other |
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers
| Categories of assets recognised from costs to obtain or fulfil contracts with customersnone | |||
| Costs to obtain contracts with customersnone | Pre-contract costsnone | Setup costsnone | |
| At 31.12.2024: | |||
| Assets recognised from costs to obtain or fulfil contracts with customers | |||
| Year 2024 | |
|---|---|
| Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers | |
| Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers |
Statement that practical expedient about existence of significant financing component has been used
Statement that practical expedient about incremental costs of obtaining contract has been used
Description of practical expedients used when applying IFRS 15 retrospectively
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15
Statement that practical expedient about incremental costs of obtaining contract has been used
Description of practical expedients used when applying IFRS 15 retrospectively
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15
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