ABU DHABI NATIONAL OIL COMPANY FOR DISTRIBUTION PJSC Notes to the interim condensed consolidated financial statements for the nine-month period ended 30 September 2024 (continued) 5. Property, plant, and equipment 30 September 2024 31 December 2023 (unaudited) (audited) AED’000 AED’000 Balance at beginning of the period/year 7,189,661 6,385,075 Additions during the period/year 682,762 1,204,425 Recognised as part of business combination (note 19) - 150,760 Transfers during the period/year (10,758) (28,254) Depreciation charge for the period/year (432,976) (507,107) Disposals during the period/year (3,633) (3,363) Impairment (11,534) (4,980) Exchange differences (70,329) (6,895) 7,343,193 7,189,661 6. Goodwill and intangible assets 30 September 2024 31 December 2023 (unaudited) (audited) AED’000 AED’000 Balance at beginning of the period/year 1,053,811 1,128 Recognised as part of business combination (note 19) - 1,070,897 Transfers during the period/year 10,758 28,253 Amortisation charge for the period/year (32,379) (43,046) Disposals during the period/year (1,245) (8) Exchange differences (34,225) (3,413) 996,720 1,053,811 7. Inventories 30 September 2024 31 December 2023 (unaudited) (audited) AED’000 AED’000 Finished goods 1,299,658 1,099,902 Spare parts and consumables 129,134 135,869 Lubricants raw materials, consumables, and work in progress 40,583 36,781 LPG cylinders 37,231 32,263 1,506,606 1,304,815 Allowance for slow moving and obsolete inventories (5,915) (10,392) 1,500,691 1,294,423 8. Trade receivables and other current assets 30 September 2024 31 December 2023 (unaudited) (audited) AED’000 AED’000 Trade receivables 3,320,689 3,323,246 Less: Allowance for expected credit losses (94,418) (90,264) 3,226,271 3,232,982 Prepaid expenses 70,794 50,631 Receivable from employees 109,369 109,918 VAT receivables 31,388 32,010 Other receivables 77,413 93,872 3,515,235 3,519,413 15