iOS Question InApp Purchases back end server authentication - What is receipt?


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Hi everyone,

In the following video there is a an apple "tutor" explaining the way to handle in app purchases.
I have searched in Apple site and found this link and it says something about getting a receipt file which file's contents you will send to apple to receive the status of the InApp Purchases from the back end. What is this file? Does iStore library stores it in App's folder or is it parsed and we already have the results in the fields of the Product in PurchaseCompleted Event?

It is also decribed in this text that this file is needed for simple InApp purchases validation and not subscriptions. Have a look at this link:

Maybe I have missed something as I got dizzy looking in Apple Papers and searching the Google universe for more information so any pair of eyes that will look at this and get/have an insight they are welcomed to explain to the community more.

Thanks in advance