tatje schreef op 5 februari 2023 12:15:
Wine Some.
Ik citeer je even:
JV 2022
Over de nieuwe manier van revenue recognition (p.84):
Previously, for each map subscription contract, the group estimated and allocated similar value to the initial map installed in a car as well as the rights to receive updates and treated the obligation to deliver the initial map and map updates as a single performance obligation. Based on developments in both our customer offerings as well as developments in the Location Technology market, effective from 1 November 2022, the initial map and map updates for each newly activated subscription are treated as two separate performance obligations. The transaction price allocated to the initial map is recognized immediately when the customer installs our map while the portion allocated to the map update service is recognized on a straight-line basis over the applicable service period.
Q4 2022 verslag.
Our Automotive products have evolved into API-based updates and services in combination with an
initial onboard map, from a predominantly onboard offering including updates. As a result of this
change, the timing of IFRS revenue recognition for new map subscription contracts changed from Q4
2022 onward. In the fourth quarter of 2022, the impact on reported revenue was a positive effect of
€9.6 million, and we expect the positive impact on full-year 2023 revenue to be around €40 million.
JV zegt dus vanaf nov en kwartaal verslag vanaf Q4, scheelt een maand.
Maar 9,6 trek je dat af van de IFRS automotive revenue Q4 77,1 - 9,6 = 67.5 zonder nieuwe recognition versus Q4 2021 47,1
Maar ik weet niet zeker of ik het goed zie cq bereken.