B2. Operating expenses
Operating expenses by function and type of cost
SEKm |
2016 |
2015 |
2014 |
IS Cost of goods sold |
–85,721 |
–85,476 |
–77,520 |
IS Sales, general and administration |
–17,756 |
–17,025 |
–14,798 |
IS TB2:1 Items affecting comparability |
–2,710 |
–2,067 |
–1,400 |
Total |
–106,187 |
–104,568 |
–93,718 |
Refer also to description of costs.
SEKm |
Note |
2016 |
2015 |
2014 |
||
|
||||||
TB2:2 Other income |
|
1,794 |
1,834 |
2,469 |
||
Change in net value of biological assets |
689 |
476 |
615 |
|||
|
|
|
|
|
||
Change in inventory of finished products and products in progress 1) |
|
–214 |
680 |
198 |
||
Raw materials and consumables 1) |
|
–41,091 |
–42,166 |
–36,255 |
||
Personnel costs 1) |
–20,513 |
–19,529 |
–17,700 |
|||
TB2:3 Other operating expenses 1) |
|
–40,245 |
–38,709 |
–37,081 |
||
Amortization of intangible assets 1) |
–397 |
–293 |
–282 |
|||
Depreciation of property, plant and equipment 1) |
–5,861 |
–5,668 |
–5,228 |
|||
Impairment of intangible assets 1) |
–137 |
–554 |
–36 |
|||
Impairment of property, plant and equipment 1) |
–420 |
–1,639 |
–62 |
|||
Impairment of associates |
|
– |
–62 |
– |
||
Financial items |
|
208 |
970 |
– |
||
Revaluation of acquisitions 1) |
|
– |
– |
36 |
||
Gain/loss on divestment 1) |
– |
92 |
–392 |
|||
Total |
|
–106,187 |
–104,568 |
–93,718 |
TB2:1 Items affecting comparability
SEKm |
2016 |
2015 |
2014 |
Cost of goods sold |
–529 |
–323 |
–436 |
Sales, general and administration |
–1,757 |
–551 |
–469 |
Impairment, etc. |
–424 |
–2,163 |
–495 |
Gain on sale of securities |
– |
970 |
– |
IS Total |
–2,710 |
–2,067 |
–1,400 |
SEKm |
2016 |
2015 |
2014 |
Impairment in inventory of finished products and products in progress |
–156 |
–30 |
–221 |
Raw materials and consumables |
–102 |
–15 |
–14 |
Personnel costs |
–69 |
–350 |
–282 |
Other operating expenses |
–1,955 |
–479 |
–396 |
Amortization of intangible fixed assets |
–43 |
– |
– |
Depreciation of property, plant and equipment |
–36 |
– |
–32 |
Impairment of intangible assets |
–137 |
–554 |
– |
Impairment of property, plant and equipment |
–420 |
–1,639 |
–99 |
Impairment of associates |
– |
–62 |
– |
Revaluation of acquisitions |
– |
– |
36 |
Gain/loss on divestment |
208 |
92 |
–392 |
Gain on sale of securities |
– |
970 |
– |
IS Total |
–2,710 |
–2,067 |
–1,400 |
SEKm |
2016 |
||
|
|||
Costs for legal disputes |
–1,086 |
||
Costs for closure of operations in Spain and France |
–757 |
||
Costs for closure of operations in India |
–374 |
||
Costs in conjunction with Wausau acquisition |
–204 |
||
Costs for closure of operations in Mexico |
–174 |
||
Transaction costs BSN medical |
–143 |
||
Impairment of Smart Fresh operations |
–75 |
||
Costs of potential split of SCA Group into two listed companies |
–12 |
||
Gain on divestment of IL Recycling |
218 |
||
Other |
–103 |
||
IS Total |
–2,710 |
SEKm |
2016 |
2015 |
2014 |
Sales not included in core operations |
1,141 |
1,114 |
1,736 |
SCA’s transport business |
653 |
720 |
733 |
Total |
1,794 |
1,834 |
2,469 |
SEKm |
2016 |
2015 |
2014 |
||
|
|||||
Transport expenses |
–8,433 |
–8,457 |
–7,928 |
||
Energy costs 1) |
–4,860 |
–5,308 |
–5,097 |
||
Purchased finished goods for resale |
–4,826 |
–4,315 |
–4,452 |
||
Marketing costs |
–5,523 |
–5,223 |
–4,655 |
||
Repairs and maintenance |
–3,189 |
–2,758 |
–2,635 |
||
IT, telephony and lease of premises |
–1,805 |
–1,638 |
–1,339 |
||
Other operating expenses, production |
–4,695 |
–4,949 |
–5,062 |
||
Other operating expenses, distribution, sales and administration |
–4,849 |
–5,341 |
–5,247 |
||
Other |
–2,065 |
–720 |
–666 |
||
Total |
–40,245 |
–38,709 |
–37,081 |
Other disclosures
Exchange rate effects had a negative impact of SEK –80m (–175; –182) on operating profit. Government grants received reduced operating expenses by SEK 86m (90; 71). Costs for research and development amounted to SEK –1,258m (–1,093; –1,050) during the period.