During 2021, Blackmores Limited Management has considered "the implications of COVID-19 and extended holding periods of inventory which could impact the value of slow moving and potentially obsolete inventory, as well as result in additional holding cots". As a result, additional provisions have been recognised. Referring to the Blackmores Limited Annual Report 2021, explain the impact of this provision on expenses and profit in the income statement. Assistance can be found on page 109 of the financial statements.