@Weindryn - I’ve only skimmed the 1H results, but my reading its a bit of both.
My read is ... They wrote back some previous finished products to intermediate (as they couldn’t sell and determined that they were unlikely to be able to sell it) ... then they’ve written back the value of other intermediates because the cost to produce it is higher than the recoverable amount if the intermediates were to be processed and then sold as finished product at current prices.
Cheers
Ann: December 2019 Half-Year Financial Results, page-70
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