B2. Operating expenses

Operating expenses by function and type of cost

Operating expenses by function

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.

Operating expenses by type of cost

SEKm

Note

2016

2015

2014

1)

Including items affecting comparability.

TB2:2 Other income

 

1,794

1,834

2,469

Change in net value of biological assets

D3

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)

C1

–20,513

–19,529

–17,700

TB2:3 Other operating expenses 1)

 

–40,245

–38,709

–37,081

Amortization of intangible assets 1)

D1

–397

–293

–282

Depreciation of property, plant and equipment 1)

D2

–5,861

–5,668

–5,228

Impairment of intangible assets 1)

D1

–137

–554

–36

Impairment of property, plant and equipment 1)

D2

–420

–1,639

–62

Impairment of associates

 

–62

Financial items

 

208

970

Revaluation of acquisitions 1)

 

36

Gain/loss on divestment 1)

F6

92

–392

Total

 

–106,187

–104,568

–93,718

TB2:1 Items affecting comparability

Distribution of items affecting comparability by function

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

Distribution of items affecting comparability by type of cost

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

Distribution of items affecting comparability by category

SEKm

2016

For information on items affecting comparability by segment, refer to Note B1 Segment reporting.

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

TB2:2 Other income

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

TB2:3 Distribution of other operating expenses

SEKm

2016

2015

2014

1)

After deduction for revenues for energy in the amount of SEK 795m (800; 954).

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.