The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2025-01-01
-Paragraph 105
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2025-en-r&anchor=para_105&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2025-01-01
-Paragraph 116
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2025-en-r&anchor=para_116_a&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 105
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_105_a&doctype=Standard
-URIDate 2025-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 105
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_105_a&doctype=Standard
-URIDate 2025-03-27

The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 37
-IssueDate 2025-01-01
-Section Example 4 Refunds policy
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2025-en-r&doctype=Illustrative%20Examples&dita_xref=IAS37_IE_C_ex4_TI
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 37
-IssueDate 2025-01-01
-Paragraph 87
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2025-en-r&anchor=para_87&doctype=Standard
-URIDate 2025-03-27

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_112_c&doctype=Standard
-URIDate 2025-03-27

Amount receivable on Fda approval.

No definition available.

No definition available.