Note 8 – Other operating expenses

Group	2017	2016
Net movements in exchange rates on receivables/liabilities of an operating nature	0	1
Capital loss on sales of fixed assets	2	1
Restructuring expenses ¹⁾	28	11
Write-down of assets ¹⁾	27	34
Write-down of goodwill ¹⁾	17	–
Other	5	4
Total	79	51

Parent Company	2017	2016
Net movements in exchange rates on receivables/liabilities of an operating nature	–	–
Restructuring expenses	–	1
Total	–	1

¹⁾ Items affecting comparability.

During the second quarter 2017, the Board of Directors of BE Group decided to close the unprofitable operation BE Group Produktion Eskilstuna. One off costs of SEK -45 M for the closure has affected the result. This and the restructuring decided upon in 2016 has largely been completed.

During 2017, sales in operations under restructuring amounted to SEK 158 M (289). The underlying result amounted to SEK -28 (-29).