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Note 10 - Inventories

 GroupParent Company
SEK m2013 2012 20132012
Raw materials and consumables10298--
Work in progress56--
Finished goods and goods for resale3232778870
Advance payments to suppliers4633
Total 434387     9173

The change in inventories is reported under the item "Costs of goods sold" and, for the Group, amounts to SEK 2,460 m (2012: SEK 2,221 m). The corresponding item for the Parent Company amounts to SEK 715 m (2012: SEK 681 m).

The Group's impairment write-down of inventory to the net realizable value amounts to SEK 9 m (2012: SEK 20 m). Impairment for the year is reported as a restructuring cost in connection with the planned closure within the Tissue business area. The Parent Company's reported impairment write-down of inventory amounts to SEK 2 m (2012: SEK 8 m). No reversal of write-downs has taken place in 2013 or 2012. 

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