Carrying amount of inventories by kind | 31.12.2015 | 31.12.2014 |
Building investments for sale | 201 468 | - |
Goods | 150 401 | 143 336 |
Finished goods | 63 872 | - |
Materials | 22 459 | 24 544 |
Impairment allowances on inventories | (37 252) | (29 164) |
Total | 400 948 | 138 716 |
Inventories are valued at the lower of two values: the purchase price/cost of production and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less costs of completion and the estimated costs necessary to make the sale. The value of inventories disbursement is determined by specific identification of individual purchase prices or production costs of components, which relate to realisation of specific projects.