IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

359

Chapter 32 / Agriculture (lAS 41)

2007 R'OOO

2006 R'OOO

Broiler stock At the beginning of the year Gain arising from cost inputs

98,885 2, 115,663 (2,114,189) 9,097

90,050 1,901,269 (1,900,056) 7,622 98,885 242,199

Decrease due to harvest Fair value adjustment At the end of the year at fair value Total at the end of the year at fair value

109,456 269,278