Note 9 – Restructuring expenses – Allocation to restructuring reserve

Restructuring expenses amount to SEK 10 m (2015: SEK 11 m). These mainly relate to organizational changes and efficiency improvements within production in Germany and within sales in the Nordic region. This is part of a program which was started in 2015 and has now been completed.

The restructuring expenses are included in each function as follows:

Group Parent Company
SEK m 2016 2015 2016 2015
Cost of goods sold 3 5 0 0
Selling expenses 1 7 1 1
Administrative expenses 7 4 5 3
Other operating expenses 0 -6 0 -5
Total restructuring expenses 10 11 6 -1

Allocation to restructuring reserve:

Group Parent Company
SEK m 2016 2015 2016 2015
Opening balance, restructuring reserve 10 4 3 1
Utilized reserves -9 -10 -3 -1
Reversal of reserve 0 -1 0 -1
Allocations for the year 10 17 6 4
Closing balance, restructuring reserve 12  10 6 3
Of which short-term 12 10 6 3