Revenue note

• Revenue from contracts with customers disaggregated by category (one row per category)

  TableRequired

  OWN_BRAND_PRODUCTS · GOODS_POINT_IN_TIME · 1,824,000 · RETAIL | GIFT_CARD_BREAKAGE · UNEXERCISED_RIGHTS · 36,000 · RETAIL | MARKETPLACE_COMMISSIONS · AGENT_COMMISSIONS · 360,000 · MARKETPLACE

  The categories are chosen by the entity according to its facts and circumstances, considering how the information is presented for other purposes (para. B87 and B88); the type of good or service and the geographical region are examples (para. B89).

• Revenue from other sources (not from contracts with customers)

  Number

  60,000

• Impairment losses (IFRS 9) on receivables and contract assets arising from contracts with customers

  Number

• Opening and closing contract balances

  TableRequired

  RECEIVABLES · 85,000 · 95,000 | CONTRACT_ASSETS · 0 · 0 | CONTRACT_LIABILITIES · 30,000 · 260,000

• Cumulative revenue recognised on the contract reviewed

  Number

• Cumulative amounts invoiced or received on the contract reviewed

  Number

• Revenue for the period included in the contract liability at the beginning of the period

  Number

  30,000

• Revenue for the period from obligations satisfied in prior periods (changes in price, for example)

  Number

• Transaction price allocated to obligations unsatisfied or partially unsatisfied at the reporting date

  Number

  260,000

• Expected timing of recognition of that amount

  Text

• Description of performance obligations (usual timing of satisfaction, payment terms, nature, agent role, returns, warranties)

  TextRequired

• Significant judgements and changes in them (timing of satisfaction, transaction price and its allocation), from the IFRS 15 workpapers

  TextRequired

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 15 §105IFRS 15 §106IFRS 15 §107IFRS 15 §108IFRS 15 §109

• Points examined

  ChecklistRequired

  • Contract asset or liability depending on the relationship between performance and payment; receivables presented separately
  • Receivable: unconditional right, accounted for under IFRS 9
  • Impairment of contract assets measured, presented and disclosed under IFRS 9
  • Other labels possible, with information to distinguish receivables from contract assets

IFRS 15 §110IFRS 15 §111IFRS 15

• Points examined

  ChecklistRequired

  • Qualitative and quantitative information to understand the nature, amount, timing and uncertainty of revenue and cash flows
  • Appropriate level of detail and aggregation: useful information not obscured, very different items not aggregated
  • Information already provided under another standard not repeated

IFRS 15 §105IFRS 15 §106IFRS 15 §107

• Contract asset of the contract reviewed (cumulative revenue − amounts invoiced, if positive)

  Calculation

  0

  Cumulative revenue recognised on the contract reviewed ; − Cumulative amounts invoiced or received on the contract reviewed

• Contract liability of the contract reviewed (amounts invoiced − cumulative revenue, if positive)

  Calculation

  0

  Cumulative revenue recognised on the contract reviewed ; − Cumulative amounts invoiced or received on the contract reviewed

  Test of one contract: the net position is determined contract by contract (para. 105) and then reconciled with the closing balances of the table. Teaching assumption: the amounts invoiced are due or collected.

IFRS 15IFRS 15 §114IFRS 15IFRS 15 §116IFRS 15 §117IFRS 15 §118IFRS 15 §119IFRS 15 §120IFRS 15 §121IFRS 15 §122IFRS 15 §123IFRS 15 §124IFRS 15 §125IFRS 15 §126IFRS 15 §127IFRS 15 §128IFRS 15 §129IFRS 15IFRS 15IFRS 15

• Disclosures

  ChecklistRequired

  • Revenue from contracts with customers separate from other revenue; impairment losses on receivables and contract assets
  • Disaggregation of revenue by category and link with reportable segments
  • Opening and closing balances, revenue from the opening liability and from prior obligations, link with payments, significant changes
  • Description of performance obligations (satisfaction, payment, nature, agent, returns, warranties)
  • Price allocated to remaining obligations and expected timing; practical expedient and consideration excluded stated
  • Significant judgements: progress methods, timing of transfer of control, methods and assumptions for the price and its allocation
  • Contract costs: judgements, amortisation method, balances by category, amortisation and impairment losses
  • Practical expedients used (financing component, incremental costs of obtaining) stated

• Paragraphs cited in this workpaper (verification status shown from the register)

  References

• The disaggregation of revenue is preparedPass
• The contract balances are statedPass
• The significant judgements are describedNot filled in this instance
• The performance obligations are describedNot filled in this instance

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0

• Revenue from contracts with customers disaggregated by category (one row per category)

  TableRequired

  CUSTOM_LINES · GOODS_OVER_TIME · 3,290,000 · MACHINES | STANDARD_MACHINES · GOODS_POINT_IN_TIME · 5,100,000 · MACHINES | UPGRADE_WORKS · SERVICES_OVER_TIME · 1,675,000 · SERVICES | MAINTENANCE · SERVICES_OVER_TIME · 960,000 · SERVICES | OWN_BRAND_PARTS · GOODS_POINT_IN_TIME · 640,000 · SERVICES | PLATFORM_COMMISSIONS · AGENT_COMMISSIONS · 210,000 · SERVICES

  The categories are chosen by the entity according to its facts and circumstances, considering how the information is presented for other purposes (para. B87 and B88); the type of good or service and the geographical region are examples (para. B89).

• Revenue from other sources (not from contracts with customers)

  Number

  130,000

• Impairment losses (IFRS 9) on receivables and contract assets arising from contracts with customers

  Number

• Opening and closing contract balances

  TableRequired

  RECEIVABLES · 1,380,000 · 2,960,000 | CONTRACT_ASSETS · 130,000 · 1,953,000 | CONTRACT_LIABILITIES · 310,000 · 270,000

• Cumulative revenue recognised on the contract reviewed

  Number

  3,290,000

• Cumulative amounts invoiced or received on the contract reviewed

  Number

  1,692,000

• Revenue for the period included in the contract liability at the beginning of the period

  Number

  310,000

• Revenue for the period from obligations satisfied in prior periods (changes in price, for example)

  Number

  0

• Transaction price allocated to obligations unsatisfied or partially unsatisfied at the reporting date

  Number

  4,025,000

• Expected timing of recognition of that amount

  Text

• Description of performance obligations (usual timing of satisfaction, payment terms, nature, agent role, returns, warranties)

  TextRequired

• Significant judgements and changes in them (timing of satisfaction, transaction price and its allocation), from the IFRS 15 workpapers

  TextRequired

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 15 §105IFRS 15 §106IFRS 15 §107IFRS 15 §108IFRS 15 §109

• Points examined

  ChecklistRequired

  • Contract asset or liability depending on the relationship between performance and payment; receivables presented separately
  • Receivable: unconditional right, accounted for under IFRS 9
  • Impairment of contract assets measured, presented and disclosed under IFRS 9
  • Other labels possible, with information to distinguish receivables from contract assets

IFRS 15 §110IFRS 15 §111IFRS 15

• Points examined

  ChecklistRequired

  • Qualitative and quantitative information to understand the nature, amount, timing and uncertainty of revenue and cash flows
  • Appropriate level of detail and aggregation: useful information not obscured, very different items not aggregated
  • Information already provided under another standard not repeated

IFRS 15 §105IFRS 15 §106IFRS 15 §107

• Contract asset of the contract reviewed (cumulative revenue − amounts invoiced, if positive)

  Calculation

  1,598,000

  Cumulative revenue recognised on the contract reviewed ; − Cumulative amounts invoiced or received on the contract reviewed

• Contract liability of the contract reviewed (amounts invoiced − cumulative revenue, if positive)

  Calculation

  0

  Cumulative revenue recognised on the contract reviewed ; − Cumulative amounts invoiced or received on the contract reviewed

  Test of one contract: the net position is determined contract by contract (para. 105) and then reconciled with the closing balances of the table. Teaching assumption: the amounts invoiced are due or collected.

IFRS 15IFRS 15 §114IFRS 15IFRS 15 §116IFRS 15 §117IFRS 15 §118IFRS 15 §119IFRS 15 §120IFRS 15 §121IFRS 15 §122IFRS 15 §123IFRS 15 §124IFRS 15 §125IFRS 15 §126IFRS 15 §127IFRS 15 §128IFRS 15 §129IFRS 15IFRS 15IFRS 15

• Disclosures

  ChecklistRequired

  • Revenue from contracts with customers separate from other revenue; impairment losses on receivables and contract assets
  • Disaggregation of revenue by category and link with reportable segments
  • Opening and closing balances, revenue from the opening liability and from prior obligations, link with payments, significant changes
  • Description of performance obligations (satisfaction, payment, nature, agent, returns, warranties)
  • Price allocated to remaining obligations and expected timing; practical expedient and consideration excluded stated
  • Significant judgements: progress methods, timing of transfer of control, methods and assumptions for the price and its allocation
  • Contract costs: judgements, amortisation method, balances by category, amortisation and impairment losses
  • Practical expedients used (financing component, incremental costs of obtaining) stated

• Paragraphs cited in this workpaper (verification status shown from the register)

  References

• The disaggregation of revenue is preparedPass
• The contract balances are statedPass
• The significant judgements are describedNot filled in this instance
• The performance obligations are describedNot filled in this instance

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0