Note 9 – Restructuring costs – Allocation to restructuring reserve

Restructuring costs amounted to SEK 0 m (10). Restructuring costs were incurred during the year for efficiency improvements in marketing and sales. In addition, revenue was recognized for damages relating to the period before Duni was listed. This revenue is also attributable to the Parent Company. Restructuring costs totaling SEK 10 m were incurred in 2016 for organizational changes and efficiency improvements in production in Germany and in sales in the Nordic region. This program was completed in 2016.

The restructuring costs are included in each function as follows:

			Group		Parent Company
SEK m			2017	2016	2017	2016
Cost of goods sold			1	3	–	0
Selling expenses			4	1	–	1
Administrative expenses			3	7	–	5
Other operating expenses			-7	0	-7	0
Total restructuring expenses			0	10	-7	6

Allocation to restructuring reserve:

			Group		Parent Company
SEK m			2017	2016	2017	2016
Opening balance, restructuring reserve			12	10	6	3
Utilized reserves			-14	-9	-4	-3
Reversal of reserve			–	0	–	0
Allocations for the year			8	10	–	6
Closing balance, restructuring reserve			6	12	2	6
Of which short-term			6	12	2	6