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Inventories | 12 Months Ended
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Dec. 31, 2017
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Inventories | 12. INVENTORIES Inventories are valued at the lower of weighted average cost and net realisable value. Cost comprises direct costs and, where appropriate, a proportion of attributable production overheads. Net realisable value is the estimated selling price less the estimated costs necessary to make the sale.
Inventories |  | € million 2017 |  |  | € million 2016 |
Raw materials and consumables |  |  | 1,274 |  |  |  | 1,385 |
Finished goods and goods for resale |  |  | 2,688 |  |  |  | 2,893 |
|  |  | 3,962 |  |  |  | 4,278 |
Inventories with a value of €92 million (2016: €110 million) are carried at net realisable value, this being lower than cost. During 2017, €109 million (2016: €113 million) was charged to the income statement for damaged, obsolete and lost inventories. In 2017, €90 million (2016: €113 million) was utilised or released to the income statement from inventory provisions taken in earlier years. In 2017 inventory of €129 million related to the Spreads business has been reclassified to assets held for sale, refer to note 22 on page 136.

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