Notes for P&L

All amounts in SEKm unless otherwise stated

Note 26 Provisions

Non-current provisions	2020				2019
Group	Personnel	Warranties	Other	Total	Personnel	Warranties	Other	Total
Opening balance	24.0	-	-	24.0	19.9	-	-	19.9
Provisions of the year	1.8	-	-	1.8	4.1	-	-	4.1
Provisions through acquisitions	6.4	-	-	6.4	-	-	-	-
Amounts utilised during the year	-1.5	-	-	-1.5	-	-	-	-
Unutilised amounts reserved	-	-	-	0.0	-	-	-	-
Translation effects	-1.2	-	-	-1.2	-	-	-	-
Closing balance	29.5	-	-	29.5	24.0	-	-	24.0

Current provisions	2020				2019
Group	Personnel	Warranties	Other	Total	Personnel	Warranties	Other	Total
Opening balance	-	1.2	2.0	3.2	-	1.2	2.0	3.2
Provisions of the year	-	1.4	3.0	4.4	-	-	2.2	2.2
Provisions through acquisitions	-	1.9	-	1.9	-	-	-	-
Amounts utilised during the year	-	-	-	0.0	-	-	-2.0	-2.0
Unutilised amounts reserved	-	-0.2	-	-0.2	-	-0.1	-	-0.1
Translation effects	-	-0.1	-	-0.1	-	0.1	-	0.1
Closing balance	-	4.2	5.0	9.2	-	1.2	2.2	3.4

Accounting principle

A provision is recognised in the balance sheet when the Company has a formal or informal obligation as a result of a transpired event, it is probable that an outflow of resources will be required to settle the obligation and the amount can be estimated reliably. If the effect is material, the provision is based on a present value calculation.

Warranties

Provisions are made for future costs resulting from warranty undertakings. The calculation is based on expenditure during the financial year for similar undertakings or the estimated costs for each undertaking.

Restructing costs

A cost for benefits in conjunction with termination of employment is recognised only if there is a formal, detailed plan to terminate employment prior to the normal date.Provisions for restructuring costs are recognised when a detailed restructuring plan has been adopted and the restructuring has either begun or been announced.