ABI Sales Recognition Policy- CE 【DOC精选】.docVIP

CONTAINS: 1. PURPOSE 目的 InBev applies zero tolerance in sales recognition conflicts. 英博在销售确认上不允许有任何误差。 As a consequence, month end and year end sprint in sales is a healthy pressure that should be maintained within very clear rules and controls. 因此，在月末或年末的销售冲刺是正常的压力，应该基于非常清晰的规定和控制下进行。 It is a fact that sales recognition, especially at year end can have a significant influence on target achievement of the country or zone. The purpose of this policy is to remind the rules on sales recognition, especially for year end and to define the controls required to avoid any sales recognition conflicts that could result in wrong representation of the results of the group or manipulation of the targets. 实际上，销售确认会对每家厂目标的完成产生重大的影响，尤其是在年末。本政策的目的是提醒各家注意销售确认的规定，制定必要的控制措施以避免任何销售确认的问题导致企业经营业绩或目标完成的错误体现，尤其是在年末。 2. SCOPE 范围 This policy provides a list of control that should be implemented to guarantee the sales represent a true and fair representation of the business reality, especially at year end. 本政策提供了应该要遵循的控制条款，以保证销售体现的是真实的，公正的营业情况，尤其是在年末。 For the avoidance of doubt, the sales recognition rules defined in this policy must be complies with on a monthly basis. 为了避免产生异议，本政策所描述的销售确认的规定每月必须要遵守。 POLICY 3.1 Sales recognition rules: 销售确认规则 A sale can only be recognized when the customer has taken ownership of the goods according to the terms of the agreement (ex works, FOB, CIF,…). As a consequence, recognizing the sale before the customer took ownership of the goods per agreed Incoterms is not allowed. 只有当商品的所有权在按照协议规定的条件（如出厂价，离岸价，到岸价）已经转移给客户时，销售才能予以确认。因此，当商品的所有权在按照协议条款规定的情况下转移给客户之前，不允许确认销售。 Loading the pipeline to meet the volume or EBITDA targets is not allowed. 不允许为了完成销售目标而向客户压货。 Loading means reaching an agreement with the customer to pre-sell volumes in December that the customer will only need in January through abnormal sales practices (very big discounts, changes in payment terms,…) thereby artificially filling the distribution pipeline. 压货是指与客户达成