| Disclosure of inventories | ||
| Description of inventories of which the legal entity does not have legal ownership | ||
| Description of inventories pledged as collateral for debts | ||
| Disclosure of the current value of agricultural inventories | ||
| Disclosure of revaluations of agricultural inventories valued at current value | ||
| Disclosure of the realisable value of inventories | ||
| Description of circumstances for reversal of write down of inventories | ||