ABU DHABI NATIONAL OIL COMPANY FOR DISTRIBUTION PJSC Notes to the interim condensed consolidated financial statements for the six-month period ended 30 June 2024 (continued) 5. Property, plant, and equipment 30 June 2024 31 December 2023 (unaudited) (audited) AED’000 AED’000 Net book value at beginning of the period/year 7,189,661 6,385,075 Additions during the period/year 381,525 1,204,425 Recognised as part of business combination (note 19) - 150,760 Transfers during the period/year (8,274) (28,254) Depreciation charge for the period/year (274,016) (507,107) Disposals during the period/year (2,513) (3,363) Impairment (9,690) (4,980) Exchange differences (69,990) (6,895) 7,206,703 7,189,661 6. Goodwill and intangible assets 30 June 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 8,274 28,253 Amortisation charge for the period (21,809) (43,046) Disposals during the period/year (1) (8) Impairment reversals 47 148 Exchange differences (33,729) (3,561) 1,006,593 1,053,811 7. Inventories 30 June 2024 31 December 2023 (unaudited) (audited) AED’000 AED’000 Finished goods 1,135,592 1,099,902 Spare parts and consumables 128,884 135,869 Lubricants raw materials, consumables, and work in progress 31,928 36,781 LPG cylinders 34,492 32,263 1,330,896 1,304,815 Allowance for slow moving and obsolete inventories (5,920) (10,392) 1,324,976 1,294,423 8. Trade receivables and other current assets 30 June 2024 31 December 2023 (unaudited) (audited) AED’000 AED’000 Trade receivables 3,092,277 3,323,246 Less: Allowance for expected credit losses (93,561) (90,264) 2,998,716 3,232,982 Prepaid expenses 81,954 50,631 Receivable from employees 107,552 109,918 VAT receivables 29,987 32,010 Other receivables 88,957 93,872 3,307,166 3,519,413 15