B2. Operating expenses
Operating expenses by function and type of cost
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.
SEKm |
Note |
2015 |
2014 |
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) |
92 |
–392 3) |
–44 |
|||||||
Total |
|
–104,568 |
–93,718 |
–83,946 |
TB2:1 Items affecting comparability
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 |
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 |
SEKm |
2015 |
||||
|
|||||
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 |
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 |
SEKm |
2015 |
2014 |
2013 |
||
|
|||||
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.