Note 28. Other provisions
| Förändring under året | |||||||||
| MSEK | Koncernen | ||||||||
| MSEK | 1 januari | Omräkningsdifferens | Förvärvat | Nya avsättningar och ökning av befintliga avsättningar | Ianspråktagna belopp | Outnyttjade belopp som återförts | 31 december | ||
| Movement schedule | |||||||||
| Consolidated | |||||||||
| SEK millions | January 1 | Translation difference | Acquired | New provisions and increase of existing provisions | Amounts used | Unused amounts reversed | December 31 | ||
| 2023 | 2023 | ||||||||
| Reklamationer | Claims & warranty | 1,118 | -31 | 4 | 541 | -481 | -106 | 1,045 | |
| Eftersläpande kostnader | Deferred costs | 182 | 0 | – | 219 | -169 | -12 | 220 | |
| Omstrukturering | Restructuring | 626 | -51 | – | 59 | -371 | -49 | 214 | |
| Förlustorder | Onerous contracts | 96 | -2 | – | 37 | -79 | -1 | 51 | |
| Miljö | Environmental | 50 | – | – | – | – | – | 50 | |
| Stämningar | Litigations | 208 | -3 | – | 117 | -138 | -13 | 171 | |
| Övrigt | Other | 334 | -15 | – | 187 | -120 | -44 | 342 | |
| Totalt | Total | 2,614 | -102 | 4 | 1,125 | -1,322 | -225 | 2,094 | |
| Varav: | Of which: | ||||||||
| kortfristigt | current | 2,164 | 1,757 | ||||||
| långfristigt | non-current | 450 | 337 | ||||||
| 2024 | 2024 | ||||||||
| Reklamationer | Claims & warranty | 1,045 | 41 | – | 524 | -454 | -118 | 1,039 | |
| Eftersläpande kostnader | Deferred costs | 220 | 7 | – | 179 | -188 | -31 | 187 | |
| Omstrukturering | Restructuring | 214 | -1 | – | 78 | -75 | -4 | 211 | |
| Förlustorder | Onerous contracts | 51 | 1 | – | 124 | -42 | -13 | 122 | |
| Miljö | Environmental | 50 | – | – | 14 | – | – | 64 | |
| Stämningar | Litigations | 171 | -3 | – | 61 | -62 | -7 | 160 | |
| Övrigt | Other | 342 | 25 | – | 396 | -225 | -30 | 508 | |
| Totalt | Total | 2,094 | 71 | – | 1,417 | -1,087 | -203 | 2,291 | |
| Varav: | Of which: | ||||||||
| kortfristigt | current | 1,757 | 1,858 | ||||||
| långfristigt | non-current | 337 | 434 | ||||||
Unused amounts reversed refer to, among other items, changed classifications and reversals of provisions made in prior years that have not been used.
Claims & warranty refers to claims from customers according to the conditions in issued warranties. The claims concern technical problems with the delivered goods or that promised performance has not been achieved.
Deferred costs are partly costs that are known but not yet debited at the time of invoicing, partly costs that are unknown but expected at the time of invoicing. The provision for deferred costs is charged to costs of goods sold in order to get a correct phasing of the gross margin.
Provisions for restructuring are usually relating to closure of plants or closure or move of production lines, businesses, functions etc. or reduction of the number of employees in connection with a downturn in the business climate. The provisions for restructuring are affecting approximately 94 (6) employees.
The provision for onerous contracts is relating to orders where a negative gross margin is expected. Provisions are made as soon as a final loss on the order can be expected. This can in exceptional cases happen already at the time when the order is taken. Normally this provision is relating to larger and complex orders where the final margin is more uncertain.
The provision for litigations refers to ongoing or expected legal disputes. The provision covers expected legal costs and expected amounts for damages or settlements.
Other refers to miscellaneous provisions that do not fall within any of the above categories.