Repsol is a Spanish group involved in the oil and gas sector. From the financial statements (annual reports 2010 and 2011), which are prepared in accordance with IFRS, we extracted the following information relating to inventory

Required
1 Identify the links between the figures of the balance sheet and the figures in the Notes.
2 Explain why some figures of the income statement cannot be double-checked

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Excerpts from the consolidated income statement 2011 Millions of euros Sales Servíces rendered and other income Changes in inventories of finished goods and work in progress inventones Income from reversal of impairment losses and gains on disposal of 2010 2009 60,122 1,380 1,004 208 53,663 1,872 517 3,188 45,827 1,450 94 371 non-current assets Allocation of subsidies on nonfinancial assets and other subsidies Other operating income Operating revenues Supplies Personnel expenses Other operating expenses Depreciation and amortization of non-current asset Impairment losses recogrized and losses on disposai of 17 1,001 63,732 (42,904) (2,579) (9,740) (3,519) (185) 15 1,175 60,430 36,184 (2,411) 9,916 (3,947) (351) 16 1,274 49,032 (31,433) 2,087) (8,503) (3,620) 145) non-curent assets Operating expenses Operating income (58,927) 4,805 (52,809) 7,621 (45,788) 3,244 Excerpts from the consolidated balance sheet 2011 Millions of euros Assets Inventories (Note 13) 2010 2009 7,278 5,837 4,233 Excerpts from the Notes (Note 13 Millions of euros Cost Allowance for Decline in Value Net At December 31, 2011 Crude oil and natural gas Firished and semi-finished products Supplies and other inventories 2,459 4,197 622 7,278 2,459 4,197 622 0 7,278 At December 31, 2010 Crude oil and natural gas Finished and semi-finished products Supplies and other inventories 2,323 2,996 552 5,871 2,323 (12) 2,984 530 (34 5,837 1,425 At December 31, 2009 Crude oil and natural gas Finished and semi-firished products Supplies and other inventories 1,425 2,365 473 4,263 (8) 2,357 451 22) (30) 4,233