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NOTE 10
AUDITORS’ FEES AND COMPENSATION
Group Parent Company
MSEK 2011 2010 2011 2010
PwC
Audit assignments 15 1 7 -
Audit work in excess of the
audit assignment 5 - 5 -
Tax advice 1 - - -
Other services 1 - 1 -
Ernst & Young
Audit assignments - 10 - 4
Audit work in excess of the
audit assignment - 1 - 1
Tax advice - 2 - 1
Other services - 2 - 1
Deloitte
Audit assignments - 3 - -
Audit work in excess of the
audit assignment - 1 - 1
Tax advice - - - -
Other services - 1 - 1
Other
Audit assignments 1 1 - -
Total 23 22 13 9
Audit assignments refer to expenses for the statutory audit, i.e. the work that
was necessary to issue the audit report as well as advice in connection with
the audit assignment.
Audit work in excess of the audit assignment relates to expenses for opin-
ions and other assignments associated to a fairly high degree with audits and
which are normally performed by the external auditor, including consulta-
tions on advisory and reporting requirements, internal control and the
review of interim reports.
Other services relate to expenses that are not classied as audit assign-
ments, audit work in excess of the audit assignment and tax advice.
e Annual General Meeting on  April  elected the registered
accounting rm PricewaterhouseCoopers  as the new auditor for a period
of four years. Håkan Malmström has been appointed auditor in charge.
NOTE 11
OPERATING EXPENSES
Group
MSEK 2011 2010
Raw materials, materials and consumables 5,135 6,390
Subsystems and equipment 1,567 2,305
Purchased services 2,717 2,691
Change in inventory of finished goods and work
in progress, excluding write down 267 -21
Personnel costs 8,678 8,805
Depreciation and amortisation 1,126 1,149
Impairments -73 193
Other expenses 2,398 2,113
Total 21,815 23,625
Operating expenses refer to cost of goods sold, marketing expenses, adminis-
trative expenses and research and development costs. Depreciation and am-
ortisation in the leasing operations (Saab Aircra Leasing) are not included
in depreciation and amortisation above.
NOTE 12
DEPRECIATION/AMORTISATION AND IMPAIRMENTS
Group
MSEK 2011 2010
Depreciation/amortisation
Capitalised development costs -588 -644
Other intangible fixed assets -186 -161
Operating properties -80 -83
Property, plant and equipment -172 -145
Equipment, tools and installations -99 -114
Leasing aircraft -114 -146
Other lease assets -1 -2
Total -1,240 -1,295
Impairments
Goodwill -21 -5
Capitalised development costs - -20
Operating properties - -33
Property, plant and equipment --2
Equipment, tools and installations --3
Total -21 -63
In , goodwill impairment of   was recognised for companies in the
venture portfolio. In , impairments of   were recognised on build-
ings, machinery and equipment in connection with the restructuring of the
underwater operations in Dynamics. Impairments of capitalised develop-
ment costs of  were recognised for projects in Security and Defence
Solutions, while goodwill impairments amounted to   for companies in
the venture portfolio.
Parent Company
MSEK 2011 2010
Depreciation/amortisation
Capitalised development costs -200 -200
Goodwill -39 -39
Other intangible fixed assets -146 -125
Buildings -58 -60
Property, plant and equipment -108 -110
Equipment, tools and installations -50 -48
Total -601 -582
FINANCIAL INFORMATION > NOTES
96 SAAB ANNUAL REPORT 2011