Coca-Cola Amatil - Note 9. Inventories

Coca-Cola Amatil 2007 Annual Report

Note 8. Trade and Other Receivables continued
c) Fair value

Details regarding the fair value of trade and other receivables are disclosed in Note 35.

d) Credit risk

For trade and other receivables (current), the maximum exposure to credit risk is the fair value of the receivables. Collateral is not held as security.

For trade and other receivables (non-current), the maximum exposure to credit risk is the higher of the carrying value and fair value of each class of
receivables. Collateral is not held as security.

e) Foreign exchange and interest rate risk

Details regarding the foreign exchange and interest rate risk exposure are disclosed in Note 35.

CCA Group CCA Entity

Note 9. Inventories
Raw materials at cost

255.8

–

Raw materials at net realisable value

–

Refer

2007
$M
248.3
12.0
260.3
329.1
5.7
334.8
35.7
15.2
50.9
646.0
17.9
8.9
(9.2)
(15.9)
(1.7)
–
4.9
1.7
–
(6.0)
(0.6)
–
–
2006

2007
$M
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
2006

Note

255.8

–

Finished goods at cost

291.4

–

Finished goods at net realisable value

10.7

–

302.1

–

Other inventories at cost1

53.7

–

Other inventories at net realisable value1

–

53.7

–

Total inventories

611.6

–

Other inventories includes work in progress, spare parts (manufacturing and cold drink equipment).

Note 10. Non-current Assets Held for Sale
Land

Balance at the beginning of the financial year

7.9

–
Net transfer from property, plant and equipment 14

16.2

–
Disposals

(6.4)
–
Disposal of operation 6d)

–

–
Net foreign currency movements

0.2

–

Total land held for sale

17.9

–

Buildings

Balance at the beginning of the financial year

1.9

–
Net transfer from property, plant and equipment 14

3.8

–
Disposals

(0.9)
–
Disposal of operation 6d)

–

–
Net foreign currency movements

0.1

–

Total buildings held for sale

4.9

–

Total non-current assets held for sale

22.8

–

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