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10. Inventories

2020
$m

2019
$m

Current

Raw materials and stores - at cost

321

311

Finished goods - at cost

79

77

Total current inventories

400

388

Non-current

Finished goods - at cost

59

57

Total non-current inventories

59

57

ACCOUNTING POLICY

Inventories

Inventories are measured at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out or weighted average basis. Net realisable value represents the estimated selling price for inventories less the estimated costs necessary to sell the inventory.

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