Refunds provision

NameRefundsProvision
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-smes
Prefixifrs-smes
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Refunds provisionenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Total refunds provisionenhttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]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 Child Concepts

NameRelation TypeRole
ifrs-smes:NoncurrentRefundsProvision
summation-itemhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-800100
ifrs-smes:CurrentRefundsProvision
summation-itemhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-800100

Related Parent Concepts

NameRelation TypeRole
ifrs-smes:RefundsProvisionAbstract
parent-childhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-800100