Note 7 - Items affecting comparability

  Group
  2010 2009
Restructuring and impairment    
Appliances plant in L'Assomption, Canada –426
Reduced workforce in Major Appliances, Europe –356
Appliances plant in Revin, France –71
Appliances plant in Forli, Italy –136
Appliances plant in Motala, Sweden –95
Appliances plant in Alcalá, Spain –440
Appliances plants in Webster City and Jefferson, USA –560
Office consolidation in USA –218
Appliances plant in Changsha, China –162
Appliances plant in Porcia, Italy –132
Appliances plant in St. Petersburg, Russia –105
Reversal of unused restructuring provisions 20 56
Total –1,064 –1,561
Classification by function in the income statement    
  Group
  2010 2009
Cost of goods sold –1,062 –1,356
Selling expenses   –40
Administrative expenses –2 –165
Other operating income and expenses
Total –1,064 –1,561

Items affecting comparability in 2010 relates to restructuring costs for the phase out of the cooker production factory in Motala, Sweden, and downsizing in several other production units within Major Appliances Europe. Included in the 2010 charge is also the closure of the cooker production facility in L’Assomption, Canada, announced in December 2010.

Items affecting comparability in 2009 covers the restructuring costs for the closures of the Changsha refrigerator plant in China and the laundry-products factories in St. Petersburg in Russia, Alcalá in Spain, and in Webster City in USA. In connection with the closing of the Webster City factory, also production at the Jefferson satellite plant will be discontinued. Under this heading, also the restructuring costs related to the downsizing of the washingmachine production in Porcia, Italy, and the consolidation of the US corporate-office operations to a single head office are included.