17. Inventories

  As at Dec 31 2014 As at Dec 31 2013
Materials    
At cost, including: 3,176 3,365
 - gas fuel 2,389 2,513
 - fuels for electricity and heat generation 331 343
At net realisable value, including: 3,064 3,338
 - gas fuel 2,321 2,513
 - fuels for electricity and heat generation 331 343
Semi-finished products and work in progress    
 At cost 47 10
 At net realisable value 47 10
Finished goods    
 At cost 43 35
 At net realisable value 42 27
Merchandise    
 At cost 36 3
 At net realisable value 36 3
     
Total inventories at cost 3,302 3,413
     
Total inventories, at the lower of cost and net realisable value 3,189 3,378
 

17.1.  (Increase)/decrease in inventories in the period

  Year ended Dec 31 2014 Year ended Dec 31 2013
Inventories at cost, at beginning of the period 3,413 3,093
Purchase 21,892 20,274
Other increases 215 95
Inventories recognised as expenses for the period (21,606) (19,609)
Currency translation differences 1 (2)
Other decreases (613) (438)
Inventories at cost, at end of the period 3,302 3,413
 Impairment loss on inventories (113) (35)
Total net inventories at end of the period 3,189 3,378
 

17.2.  Impairment losses on inventories

  As at Dec 31 2014 As at Dec 31 2013
Impairment losses at beginning of the period  (36)  (29)
Increase in impairment losses  (228)  (18)
Reversal of impairment losses  152  12
Currency translation differences  (1)  -
Impairment losses at end of the period  (113)  (35)