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 22.7 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 11.0 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 11.0 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 -48.4 – – Sellin g and adminis tr ativ e e xpenses -375.9 – – T ot al items afectin g compar abilit y allocated per function -424.3 – – 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 -73.8 – – Securit y Ser vices Europe -165.0 – – m obile and m onitorin g -136.7 – – Securit y Ser vices Ibero- America -44.7 – – Other -4.1 – – T ot al items afectin g compar abilit y allocated per se gment -424.3 – – 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 -424.3 – – Cash fo w 1 -193.8 -23.7 -62.5 Adjus tment for efect on cash fo w from items afectin g compar abilit y 230.5 -23.7 -62.5 1 F or the 2012 cash fo w M SEK -152.4 relates to res tructurin g cos ts, M SEK -37.9 to o v ertime compen - sation in Spain and M SEK -3.5 to premises in G erman y . F or the 2011 cash fo w M SEK -17.5 relates to o v ertime compensation in Spain, M SEK -4.5 to premises in G erman y and M SEK -1.7 to other items afectin g compar abilit y . F or the 2010 cash fo w M SEK -53.9 relates to the set tlement with the trus tee of the Heros bankruptc y es t ate and M SEK -8.6 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 -62.2 -135.3 -48.3 T r ansaction cos ts -17.2 1 -65.1 -41.3 R e v aluation of deferred consider ations 2 29.9 6.9 – T ot al acquisition related cos ts -49.5 -193.5 -89.6 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 -39.3 -48.1 -21.0 Sellin g and adminis tr ativ e e xpenses 2 -10.2 -145.4 -68.6 T ot al acquisition related cos ts allocated per function -49.5 -193.5 -89.6 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 -3.2 -14.0 -16.1 Securit y Ser vices Europe -1.6 -130.7 -47.9 m obile and m onitorin g -17.0 -25.1 -5.7 Securit y Ser vices Ibero- America -41.1 -19.9 -9.2 Other 13.4 -3.8 -10.7 T ot al acquisition related cos ts allocated per se gment -49.5 -193.5 -89.6 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 -49.5 -193.5 -89.6 Cash fo w -97.6 -180.0 -65.3 Adjus tment for efect on cash fo w from acquisition related cos ts -48.1 13.5 24.3 A u DIT f EE S AND REI m B u RSE m ENT S M SEK 2012 2011 2010 P wC – audit assignments 28.1 29.8 27.2 – additional audit assignments 1.3 1.1 2.8 – t ax assignments 12.7 14.6 17.1 – other assignments 1 9.7 16.3 15.0 T ot al P wC 51.8 61.8 62.1 Other auditor s – audit assignments 2.7 2.6 1.3 T ot al 54.5 64.4 63.4 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 790.3 (732.7 and 757.9). 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 655.4 674.0 677.1 M aturit y 1–5 y ear s 1  369.7 1 358.3 1 577.2 M aturit y > 5 y ear s 499.8 369.6 413.4 99 Annual R eport Notes and comments to the consolidated fnancial s t atements Securit as Annual R eport 2012