17. Inventories

(in millions of euros)

31 December 2025

31 December 2024

Maintenance materials

149

145

Projects under construction, unsold

22

23

Trading goods

4

4

Total

175

172

Inventories of maintenance materials consist of raw materials and materials for the production and maintenance of semi-finished and finished products of the maintenance company.

Provision for obsolete inventories

Changes in the provision for obsolete inventories during the year were as follows:

(in millions of euros)

2025

2024

Balance as at 1 January

106

102

Additions

12

19

Consumption

-9

-15

Release

-2

-

Balance as at 31 December

107

106

Accounting policy

Inventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses.

The cost of inventories is based on purchase prices or cost prices and includes the expenditure incurred in acquiring the inventories and related purchasing costs. The cost of inventories of finished goods and projects in progress includes a reasonable portion of indirect costs based on normal production capacity.

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