164 An entity shall disclose:

(a) the accounting policies adopted in measuring inventories, including the cost formula used;

(b) the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity;

(c) the amount of inventories recognised as an expense during the reporting period;

(d) the amount of any write-down of inventories recognised as an expense in the period in accordance with paragraph 34 of IAS 2;

(e) the amount of any reversal of any write-down that is recognised as a reduction in the amount of inventories recognised as an expense in the period in accordance with paragraph 34 of IAS 2; and

(f) the carrying amount of inventories pledged as security for liabilities.