Notes for P&L

All amounts in SEKm unless otherwise stated

Note 11 Operating expenses

Group	2022	2021
Inventories, raw materials and consumables	5,113	4,730
Employee benefits expense	1,520	1,005
Depreciation and amortisation	722	478
Impairment of inventories	27	44
Impairment of account receivable	-18	7
Other operating expenses	1,041	779
Total	8,405	7,043

Parent Company	2022	2021
Employee benefits expense	52	46
Depreciation and amortisation	0	0
Other operating expenses	31	22
Total	83	68

Accounting principle

Cost of goods sold includes expenses for finished goods i.e. cost for production and sourced products, warranty, warehousing and transportation and exchange-rate changes on payables and receivables and the effects from currency hedging. Selling expenses include expenses for brand communication, sales driving communication and costs for sales and marketing staff. Selling expenses also include the cost for impairment of trade receivables. Administration expenses include expenses for general management, controlling, human resources, shared service and IT expenses related to the named functions.