ANNUAL REPORT 2013

FINANCIALS

6. Total expenses


Total expenses by nature

EUR million 2013 2012
Materials and supplies 377.8 368.7
Change in inventory 5.0 0.9
Employee benefits 202.1 173.3
Depreciation and amortization 25.5 21.9
Impairment 3.7
External services 66.7 55.6
Other costs 59.9 65.6
Total 740.7 686.0



As of January 1, 2013, Fiskars changed its accounting policy regarding classification of certain costs relating to product development, and the figures for the comparative periods have been restated. This has impacted Cost of goods sold positively and Research and development costs negatively by EUR 2.1 million for 2012.



Reported in Restated

2012 2012
Cost of goods sold -475.4 -473.2
Research and development costs -8.1 -10.3



Other operating expenses

EUR million 2013 2012
Loss on sale of fixed assets 0.0 0.0
Loss on scrap of fixed assets 0.5 0.1
Other costs 1.0 0.0
Total 1.5 0.1

Depreciation, amortization and impairment by asset class

EUR million 2013 2012
Land and water 0.8
Buildings 3.4 3.9
Machinery and equipment 14.5 12.9
Intangible assets 6.3 4.7
Investment property 0.4 0.4
Goodwill impairment 3.7
Total 29.2 21.9



Fees paid to Companies' Auditors

EUR million 2013 2012
Audit fees 0.8 0.7
Audit related fees 0.0 0.1
Tax consultation 0.5 0.3
Other non-audit fees 0.3 0.4
Total 1.6 1.5



The appointed auditor for the financial years 2012 and 2013 was KPMG.