probable outfo w that will be necessar y in or der to set tle o v ertime compen sation claims Group m ana g ement has based on this decided to release M SEK 227 from the pro vision at the end of 2012 The re v er sal in its entiret y is related to the se gment Securit y Ser vices Ibero America and w ould ha v e been classifed as a reduction of production e xpenses had it not been classifed as an item afectin g compar abilit y G erman y discontinued oper ations M SEK 110 As part of the closin g for 2006 Securit as recogniz ed pro visions within the then e xis tin g se gment Cash Handlin g Ser vices in or der to co v er diferent e xposures in this se gment s pre vious oper ations in G erman y Group m ana g ement has jud g ed that there is no further e xposure for these pre vious oper ations and has consequently decided to re v er se M SEK 110 of the pre viously recogniz ed pro vision at the end of 2012 As the re v er sal relates to discontinued oper ations it has been recogniz ed under the headin g Other and w ould ha v e been classifed as a reduction of sellin g and adminis tr ativ e e xpenses had it not been classifed as an item afectin g compar abilit y ITE m S A ff ECTING C O m P ARABILIT y ALL OCA TED PER fu NCTION 1 M SEK 2012 2011 2010 Production e xpenses 484 Sellin g and adminis tr ativ e e xpenses 3759 T ot al items afectin g compar abilit y allocated per function 4243 1 Illus tr ates ho w items afectin g compar abilit y w ould ha v e been classifed per function in the s t atement of income if the items had not been disclosed separ ately on the face of the s t atement of income ITE m S A ff ECTING C O m P ARABILIT y ALL OCA TED PER SEG m ENT M SEK 2012 2011 2010 Securit y Ser vices North America 738 Securit y Ser vices Europe 1650 m obile and m onitorin g 1367 Securit y Ser vices Ibero America 447 Other 41 T ot al items afectin g compar abilit y allocated per se gment 4243 C AS h f L O W I m P A CT f RO m ITE m S A ff ECTING C O m P ARABILIT y M SEK 2012 2011 2010 Items afectin g compar abilit y accor din g to the s t atement of income 4243 Cash fo w 1 1938 237 625 Adjus tment for efect on cash fo w from items afectin g compar abilit y 2305 237 625 1 F or the 2012 cash fo w M SEK 1524 relates to res tructurin g cos ts M SEK 379 to o v ertime compen sation in Spain and M SEK 35 to premises in G erman y F or the 2011 cash fo w M SEK 175 relates to o v ertime compensation in Spain M SEK 45 to premises in G erman y and M SEK 17 to other items afectin g compar abilit y F or the 2010 cash fo w M SEK 539 relates to the set tlement with the trus tee of the Heros bankruptc y es t ate and M SEK 86 to premises in G erman y A C Q u ISITION REL A TED C OS T S M SEK 2012 2011 2010 R es tructurin g and inte gr ation cos ts 622 1353 483 T r ansaction cos ts 172 1 651 413 R e v aluation of deferred consider ations 2 299 69 T ot al acquisition related cos ts 495 1935 896 1 T r ansaction cos ts for the ma jor acquisitions are specifed per acquisition in note 16 2 R efer s to contin g ent consider ations and acquisition related option liabilities A C Q u ISITION REL A TED C OS T S ALL OCA TED PER fu NCTION 1 M SEK 2012 2011 2010 Production e xpenses 393 481 210 Sellin g and adminis tr ativ e e xpenses 2 102 1454 686 T ot al acquisition related cos ts allocated per function 495 1935 896 1 Illus tr ates ho w acquisition related cos ts w ould ha v e been classifed per function in the s t atement of income if the items had not been disclosed separ ately on the face of the s t atement of income 2 All tr ansaction cos ts w ould ha v e been classifed as sellin g and adminis tr ativ e e xpenses in the s t atement of income if the y had not been disclosed separ ately on the face of the s t atement of income A C Q u ISITION REL A TED C OS T S ALL OCA TED PER SEG m ENT M SEK 2012 2011 2010 Securit y Ser vices North America 32 140 161 Securit y Ser vices Europe 16 1307 479 m obile and m onitorin g 170 251 57 Securit y Ser vices Ibero America 411 199 92 Other 134 38 107 T ot al acquisition related cos ts allocated per se gment 495 1935 896 CAS h f L O W I m P A CT f RO m A C Q u ISITION REL A TED C OS T S M SEK 2012 2011 2010 Acquisition related cos ts accor din g to the s t atement of income 495 1935 896 Cash fo w 976 1800 653 Adjus tment for efect on cash fo w from acquisition related cos ts 481 135 243 A u DIT f EE S AND REI m B u RSE m ENT S M SEK 2012 2011 2010 P wC audit assignments 281 298 272 additional audit assignments 13 11 28 t ax assignments 127 146 171 other assignments 1 97 163 150 T ot al P wC 518 618 621 Other auditor s audit assignments 27 26 13 T ot al 545 644 634 1 F ees for other assignments per formed b y P wC include fees for audit related advisor y ser vices relatin g to accountin g includin g IFRS IT acquisitions div es tments and mat ter s relatin g to the Group s internal bank Oper atin g leasin g contr acts and rent al contr acts F ees e xpensed durin g the y ear for oper atin g leases for buildin g s v ehicles and machiner y and equipment amounted to M SEK 7903 7327 and 7579 The nominal v alue of contr actual future minimum lease pa yments are dis tributed as follo ws M SEK 2012 2011 2010 M aturit y 1 y ear 6554 6740 6771 M aturit y 15 y ear s 1 3697 1 3583 1 5772 M aturit y 5 y ear s 4998 3696 4134 99 Annual R eport Notes and comments to the consolidated fnancial s t atements Securit as Annual R eport 2012