CERTYNEX IFRS ACADEMY

Robotique Vernier sells household robots. Which of the following promises made to its customers do NOT create a performance obligation?

The 4-year extended warranty that the customer can purchase separately for EUR 90.

The legal obligation to pay compensation for harm caused by a defective robot.

The promise to indemnify the customer if a third party sues it for infringement of a patent embedded in the robot.

The annual servicing included in the warranty, provided in addition to the assurance of compliance.