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10. Inventories

2019
$m

2018
$m

Current

Raw materials and stores - at cost

311

242

Finished goods - at cost

77

128

Total current inventories

388

370

Non-current

Finished goods - at cost

57

10

Total non-current inventories

57

10

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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