Finished goods for resale191.1157.9

Finished goods inventories include £17.5m (2016: £15.7m) of provisions to carry inventories at fair value less costs to sell where such value is lower than cost. The Group did not reverse any unutilised provisions during the period.

During the period £9.3m was recognised as an expense in respect of the write-down of inventories (2016: £5.1m) to net realisable value. No inventories are held as security for external borrowings.