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