B2. Operating expenses

Operating expenses by function and type of cost

Operating expenses by function
SEKm	2015	2014	2013
IS Cost of goods sold	–85,476	–77,520	–69,585
IS Sales, general and administration	–17,025	–14,798	–13,122
IS TB2:1 Items affecting comparability	–2,067	–1,400	–1,239
Total	–104,568	–93,718	–83,946

Refer also to description of costs.

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Operating expenses by type of cost

SEKm

Note

2015

2014

2013

¹⁾	Including items affecting comparability.
²⁾	Remeasurement of previous equity portion at fair value in conjunction with acquisition of up to 100% of Vinda Personal Care, Hong Kong.
³⁾	This amount pertains primarily to the impairment of the receivable for the additional purchase price from the divestment of Laakirchen, Austria in 2013.

TB2:2 Other income

1,834

2,469

2,475

Change in net value of biological assets

476

615

574

Change in inventory of finished products and products in progress ¹⁾

680

198

–184

Raw materials and consumables ¹⁾

–42,166

–36,255

–30,095

Personnel costs ¹⁾

–19,529

–17,700

–16,989

TB2:3 Other operating expenses ¹⁾

–38,709

–37,081

–35,032

Amortization of intangible assets ¹⁾

–293

–282

–289

Depreciation of property, plant and equipment ¹⁾

–5,668

–5,228

–4,716

Impairment of intangible assets ¹⁾

–554

–36

–32

Impairment of property, plant and equipment ¹⁾

–1,639

–62

–179

Impairment of associates

–62

–

Financial items

970

–

Revaluation of acquisitions ¹⁾

–

36 ²⁾

564

Gain/loss on divestment ¹⁾

–392 ³⁾

–44

Total

–104,568

–93,718

–83,946

TB2:1 Items affecting comparability

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Distribution of items affecting comparability by function
SEKm	2015	2014	2013
Cost of goods sold	–323	–436	–288
Sales, general and administration	–551	–469	–740
Impairment, etc.	–2,163	–495	–211
Gain/loss on sale of securities	970	–	–
IS Total	–2,067	–1,400	–1,239

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Distribution of items affecting comparability by type of cost
SEKm	2015	2014	2013
Change in inventory of finished products and products in progress	–30	–221	–24
Raw materials and consumables	–15	–14	–2
Personnel costs	–350	–282	–765
Other operating expenses	–479	–396	–757
Depreciation of property, plant and equipment	–	–32	–
Impairment of intangible assets	–554	–	–
Impairment of property, plant and equipment	–1,639	–99	–211
Impairment of associates	–62	–	–
Revaluation of acquisitions	–	36	564
Gain/loss on divestment	92	–392	–44
Gain/loss on sale of securities	970	–	–
IS Total	–2,067	–1,400	–1,239

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Distribution of items affecting comparability

SEKm

2015

For information om items affecting comparability by segment, refer to Note B1 Segment reporting.
¹⁾	of which SEK –1,263m pertains to the impairment of assets in Ortviken paper mill.

Impairment of assets ¹⁾

–1,409

Impairment of trademarks

–464

Integration costs in connection with GP acquisition

–439

Costs for the sale of the business jet operation

–172

Gain on sale of securities

970

Other, including transaction costs

–553

IS Total

–2,067

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TB2:2 Other income
SEKm	2015	2014	2013
Sales not included in core operations	1,114	1,736	1,748
SCA’s transport business	720	733	727
Total	1,834	2,469	2,475

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TB2:3 Distribution of other operating expenses

SEKm

2015

2014

2013

After deduction for revenues from energy in the amount of SEK 800m (954; 800).

Transport expenses

–8,457

–7,928

–7,292

Energy costs ¹⁾

–5,308

–5,097

–5,050

Purchased finished goods for resale

–4,315

–4,452

–4,890

Marketing costs

–5,223

–4,655

–4,272

Repairs and maintenance

–2,758

–2,635

–2,701

IT, telephony and lease of premises

–1,638

–1,339

–1,305

Other operating expenses, production

–4,949

–5,062

–4,011

Other operating expenses, distribution, sales and administration

–5,341

–5,247

–4,660

Other

–720

–666

–851

Total

–38,709

–37,081

–35,032

Other disclosures

Exchange rate effects had a positive impact of SEK 800m (954; 800) on operating profit. Government grants received reduced operating expenses by SEK 90m (71; 49). Costs for research and development amounted to SEK –1,093m (–1,050; –998) during the period.