Grant and subsidy income.

No definition available.

The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Deferred income other than contract liabilities; Government [member]]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 55
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_55&doctype=Standard
-URIDate 2025-03-27

The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 20
-IssueDate 2025-01-01
-Paragraph 28
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=20&code=ifrs-tx-2025-en-r&anchor=para_28&doctype=Standard
-URIDate 2025-03-27

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 20
-IssueDate 2025-01-01
-Paragraph 39
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=20&code=ifrs-tx-2025-en-r&anchor=para_39_b&doctype=Standard
-URIDate 2025-03-27