Description of costs 2009

Below you find a description of SCA's costs in 2009 for both the whole Group
and the four business areas.

Table

Description of costs, SCA Group - Total operating expenses 1) : SEK 101,244m	percent
Sales and administration expenses 2), 16%	16
Energy, 7%	7
Transport and distribution expenses, 12%	12
Other costs of goods sold 3), 32%	32
Raw materials and consumables, 33%	33

Graph

SCA Group - Total operating expenses 1): SEK 101,244m

1) Excluding item affecting comparability.
2) Sales and administration include costs for marketing
(4 percentage points)
3) The two largest items of Other costs of goods sold comprise
personnel (13 percentage points) and depreciation (6 percentage points)
4) The item Other in Raw materials and consumables includes costs for
chemicals, packaging and plastic material.

Table

Of which	percent
Pulp	6
Paper	5
Recovered paper	5
Timber, chips	3
Super absorbents	2
Non-woven	1
Other (4)	11
Total Raw materials and consumables	33

Table

Description of costs, Personal care - Total operating expenses: SEK 22,481m	percent
Sales and administration expenses, 29%	29
Energy, 1%	1
Transport and distribution expenses, 10%	10
Other costs of goods sold, 26%	26
Raw materials and consumables, 34%	34

Graph

Personal Care - Total operating expenses: SEK 22,481m

Table

Of which	percent
Pulp	6
Super absorbents	5
Non-woven	5
Other	3
Total Raw materials and consumables	34

Table

Description of costs, Tissue - Total operating expenses: SEK 37,479m	percent
Sales and administration expenses, 14%	14
Energy, 9%	9
Transport and distribution expenses, 12%	12
Other costs of goods sold, 33%	33
Raw materials and consumables, 32%	32

Graph

Tissue - Total operating expenses: SEK 37,479m

Table

Of which	percent
Pulp	12
Recovered paper	6
Other	14
Total Raw materials and consumables	32

Table

Description of costs, Packaging - Total operating expenses: SEK 27,946m	percent
Sales and administration expenses, 12%	12
Energy, 6%	6
Transport and distribution expenses, 11%	11
Other costs of goods sold, 35%	35
Raw materials and consumables, 36%	36

Graph

Packaging - Total operating expenses: SEK 27,946m

Table

Of which	percent
Pulp	16
Recovered paper	6
Other	14
Total Raw materials and consumables	36

Table

Description of costs, Forest Products - Total operating expenses: SEK 14,480m	percent
Sales and administration expenses, 4%	4
Energy, 8%	8
Transport and distribution expenses, 15%	15
Other costs of goods sold, 38%	38
Raw materials and consumables, 35%	35