Econocom - 2019 Universal registration document

207 2019 annual report 06 consolidated financial statements notes to the consolidated financial statements Operating assets and liabilities 12. Inventories 12.1. For the Group, inventories are: assets held for sale in the ordinary course • of business and measured at the lower of cost (weighted average cost) and net realisable value; or materials or supplies to be used in the • rendering of services, measured at cost and impaired in line with the useful life of the infrastructure to which they relate. in € millions 31 Dec. 2019 31 Dec. 2018* Gross Impair- ment Net Gross Impair- ment Net Equipment in the process of being refinanced 21.3 (2.5) 18.8 16.5 (3.0) 13.5 Other inventories 47.9 (6.6) 41.3 55.5 (16.9) 38.6 ICT equipment 35.0 (3.0) 32.0 32.2 (2.5) 29.7 Spare parts 12.9 (3.6) 9.3 23.3 (14.5) 8.8 Total 69.2 (9.1) 60.1 72.0 (19.9) 52.1 In accordance with the specifications of the standards, data at 31 December 2018 are not restated for the impact * of the application of IFRS 5 from 1 January 2019 (see 1.1.1.1). Here it does not say see Section or see Note. As per my earlier comment, these all need to be consistent in document. Gross value in € millions 31 Dec. 2018 Changes in inven- tories Changes in scope of consoli- dation Reclassi- fication to assets held for sale Other changes 31 Dec. 2019 Equipment in the process of being refinanced 16.5 4.8 - - - 21.3 Other inventories 55.5 8.7 (1.6) (14.5) (0.3) 47.9 ICT equipment 32.2 4.8 (1.6) (0.2) (0.3) 35.0 Spare parts 23.3 3.9 - (14.3) - 12.9 Total 72.0 13.5 (1.6) (14.5) (0.3) 69.2