
Million US dollar	31 December 2021		31 December 2020
Prepayments		115		92
Raw materials and consumables		3 072		2 499
Work in progress		451		439
Finished goods		1 537		1 256
Goods purchased for resale		224		197

Inventories		5 399		4 482

Inventories other than work in progress
Inventories stated at net realizable value		368		214

The cost of inventories recognized as an expense in 2021 amounts to 23 097m US dollar, included in cost of sales (2020:19 634m US dollar; 2019: 20 362m US dollar). Impairment losses on inventories recognized in 2021 amount to 91m US dollar (2020: 117m US dollar; 2019: 59m US dollar).