Estimates of net realisable value also take into consideration the purpose for which the
inventory is held. For example, the net realisable value of the quantity of inventory
held to satisfy firm sales or service contracts is based on the contract price. If the sales
contracts are for less than the inventory quantities held, the net realisable value of the
excess is based on general selling prices. Contingent losses on firm sales contracts in
excess of inventory quantities held and contingent losses on firm purchase contracts
are dealt with in accordance with Cambodian Accounting Standard CAS 10, Events
After the Balance Sheet Date.