materials, expendable tools and work in process with little finished goods pending for customer delivery. The group companies normally write-off out-of-date inventory, and make provision for aged inventory

)               3,224,283        3,691,083         3,726,432         Inventory In general, Hana's production is based on clients' order, consequently, the majority of inventory are raw materials, expendable tools and work in

' order, consequently, the majority of inventory are raw materials, expendable tools and work in process with little finished goods pending for customer delivery. The group companies normally write-off out