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A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
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The amount of current inventories. [Refer: Inventories]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_68&doctype=Standard
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A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]

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A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]

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A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]