BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund (6) Inventories EUR '000 30/06/2021 30/06/2020 Inventories/merchandise 7,235 7,342 Less write-downs -429 -588 Net inventories 6,806 6,754 The carrying amount of inventories carried at fair value less costs to sell was EUR 1,292 thousand (previous year: EUR 1,645 thousand). Impairments of inventories are carried in the cost of materials. (7) Cash and cash equivalents EUR '000 30/06/2021 30/0672020 Bank balances and cash-in-hand 1,725 3,317 Bank balances have been subject to immaterial negative interest rates since financial year 2020/2021. (8) Assets held for sale Non-current assets are classified as "held for sale" were written down by EUR 4,810 thousand and "measured at the lower of carrying amount and (previous year: EUR 3,903 thousand) to their fair fair value less costs to sell" if their carrying amount value less costs to sell (meaning the gross transfer will be recovered principally through a sale proceeds to be collected less transfer costs) and transaction rather than through continuing use. reclassified as held for sale. The carrying amount By virtue of contractual arrangements and current of assets held for sale amounted to EUR 9,456 transfer market conditions relating to the pending thousand (previous year: EUR 19,645 thousand). sale of transfer rights in one of the upcoming The write-down was recognised under depreciation transfer windows, non-current intangible assets and amortisation. 202