Notes Accounting Policies and Mandatory Tags Contribution margin after Advertising and Promotion Excise duties levied on gross revenue The amount of tax expense exclusive of income tax expense. Revenues gross of excise duties Expiry date 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants. Effective 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. Intangible assets with a finite life Interest on leases The cash outflow for interest paid, classified as financing activities. Interests paid excluding interest on leases The cash outflow for interest paid, classified as financing activities. Put options and earn out payments The cash outflow for investing activities. Retained earnings and other reserves [member] This member stands for equity attributable to the owners of the parent. The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] Changes in ownership interests