Refunds provision [member]

NameRefundsProvisionMember
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes
Prefixifrs-smes
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Refunds provision [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRS for SMEshttp://www.xbrl.org/2003/role/exampleRef
IssueDate2015-12-01http://www.xbrl.org/2003/role/exampleRef
Paragraph21A.5http://www.xbrl.org/2003/role/exampleRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2021-en&anchor=para_21A.5&doctype=Standardhttp://www.xbrl.org/2003/role/exampleRef
URIDate2021-03-24http://www.xbrl.org/2003/role/exampleRef

Related Parent Concepts

NameRelation TypeRole
ifrs-smes:OtherProvisionsMember
domain-memberhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-827570a
ifrs-smes:OtherProvisionsMember
parent-childhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-827570