Solution

In this case, a computer hardware vendor is requiring customers with low credit ratings to pay for the entire arrangement in advance due to the risk associated with their credit profile. This might not necessarily represent a significant financing component, but rather a risk management strategy. The vendor is protecting itself from the potential risk of non-payment by these customers due to their lower creditworthiness.

The advance payment, in this case, is intended to minimize the vendor's credit risk rather than to provide or receive financing to or from the customer. Therefore, according to IFRS 15, this contract wouldn't typically be considered to contain a significant financing component.

It's worth noting that, under IFRS 15, the intention of the payment terms should be considered when determining if there is a significant financing component. If the intent is to provide the customer with significant financing, then a significant financing component might be present. However, if the intention is to protect the vendor from the credit risk, as it is in this case, then a significant financing component might not be present.

In conclusion, the vendor's policy seems to be driven by a credit risk mitigation strategy, rather than an intention to provide or receive financing to or from the customer, and so it is unlikely that there would be a significant financing component in this contract. As always, specific conditions and interpretations could vary, so it's recommended to consult with a finance professional or advisor.