Retention Amount on Ind AS

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Is any accounting standards mentioning about retention Amount from sub contractors or contractors?
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40. An entity shall disclose each of the following for contracts in progress at the end of the reporting period:
(a) the aggregate amount of costs incurred and recognised profits (less recognised losses) to date;
(b) the amount of advances received; and
(c) the amount of retentions.
41. Retentions are amounts of progress billings that are not paid until the satisfaction of conditions specified in the contract for the payment of such amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is performed.

sorry forgot to check disclosures, this is disclosure amount and hope this answers your query.

https://mca.gov.in/Ministry/pdf/20IndAS11_2016.pdf

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