Inventories

For the Group’s purposes, the components are as follows:

 

EN

FR

A31000

Inventory: raw materials

Stocks: matières premières

A34000

Inventory: work-in-progress

Stocks: en-cours de production

A37000

Inventory: finished and semi-finished goods

Stocks: produits finis et produits intermédiares

STOT-A300

Inventories

Stocks

A39100

Inventory write-down: raw materials

Stocks: matières premières - Réduction de valeur

A39400

Inventory write-down: work-in-progress

Stocks: en-cours de production - Réduction de valeur

A39700

Inventory write-down: finished and semi-finished goods

Stocks: produits finis et produits intermédiares - Réduction de valeur

STOT-A390

Inventories - Write-down

Stocks - Réduction de valeur

TOT-A300

Inventories - Net

Stocks - Net

1. General principles

  1. Reference texts and definitions
  2. Content
  3. Valuation
  4. Recognition criteria
  5. Revaluation

2. Specific points

  1. Valuation of by-products, waste and recyclable products
  2. Elimination of profits in inventories
  3. Energy savings certificates