| Term | Inventories | | Definition | Inventories consist of stocks of outputs that are still held by the units that produced them prior to their being further processed, sold, delivered to other units or used in other ways and stocks of products acquired from other units that are intended to be used for intermediate consumption or for resale without further processing. | | Paragraphs | 10.7.;[13.15.];[13.46.] | | Tables | [Annex 13.] |
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