ní mór don chúis atá leis an socrú billeáil agus coinnigh a bheith substainteach (d’iarr an custaiméir an socrú, mar shampla);
the reason for the bill-and-hold arrangement must be substantive (for example, the customer has requested the arrangement);
i gcás ina gcomhlíonann an t-eintiteas a oibleagáidí feidhmíochta de ghnáth (ar loingsiú, ar sheachadadh, de réir mar a sholáthraítear seirbhísí nó ar thabhairt i gcrích seirbhíse, mar shampla), lena n-áirítear nuair a chomhlíontar oibleagáidí feidhmíochta i socrú billeáil agus coinnigh;
when the entity typically satisfies its performance obligations (for example, upon shipment, upon delivery, as services are rendered or upon completion of service), including when performance obligations are satisfied in a bill-and-hold arrangement;
B79 Is conradh é socrú billeáil agus coinnigh faoina seolann eintiteas bille chuig custaiméir maidir le táirge ach coinníonn an t-eintiteas seilbh fhisiceach ar an táirge go dtí go n-aistrítear é chuig an gcustaiméir tráth ar leith amach anseo.
B79 A bill-and-hold arrangement is a contract under which an entity bills a customer for a product but the entity retains physical possession of the product until it is transferred to the customer at a point in time in the future.
B81 Anuas ar na ceanglais i mír 38 a chur i bhfeidhm, ionas go mbeidh rialú ag custaiméir ar tháirge i socrú billeáil agus coinnigh, ní mór gach ceann de na critéir seo a leanas a chomhlíonadh:
B81 In addition to applying the requirements in paragraph 38, for a customer to have obtained control of a product in a bill-and-hold arrangement, all of the following criteria must be met: