| 12. | Inventories |
| December 31, 2017 |
December 31, 2016 |
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Raw materials |
15,050 | 13,666 | ||||||
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Work in progress |
6,990 | 5,654 | ||||||
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Finished goods and goods for resale |
15,950 | 15,907 | ||||||
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Total inventories at the lower of cost and net realizable value |
37,990 | 35,227 | ||||||
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During 2017, RUB 470 million (2016: RUB 364 million, 2015: RUB 1,003 million) was recognised as an expense within cost of sales for inventories carried at net realisable value. The amount of inventories recognised as an expense during the period was RUB 102,613 million for 2017 (2016: RUB 95,019 million, 2015: RUB 100,577 million).