Disclosure Of Inventories [Text Block]

HAL Trust - Filing #5829941

Concept 2024-01-01 to
2024-12-31
Disclosure of inventories [text block]
Description of accounting policy for measuring inventories [text block]
Inventories are stated at the lower of cost and net realizable value. Cost is generally determined using the weighted-average cost method. Cost comprises direct costs and a proportion of attributable production overheads, but excludes interest expense. Net realizable value is the estimated selling price less the estimated costs necessary to make the sale.

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