Finland | Restructuring events database

2024

26 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Yle 6 November 2024	-375
Internal restructuring	Valtori 24 October 2024	-160
Internal restructuring	RTV-Yhtymä 21 October 2024	-105
Closure	Metsä Wood 11 October 2024	-370
Internal restructuring	Agco 10 October 2024	-100
Internal restructuring	Indoor Group 10 October 2024	-200
Internal restructuring	UPM Fibres 8 October 2024	-110
Internal restructuring	Ovako 8 October 2024	-70
Closure	Nimbus 30 September 2024	-140
Internal restructuring	Attendo 27 September 2024	-145
Internal restructuring	Apotti 24 September 2024	-150
Internal restructuring	HOK-Elanto Liiketoiminta 23 September 2024	-149
Internal restructuring	Valmet 5 September 2024	-112
Internal restructuring	Telia 4 September 2024	-635
Internal restructuring	Stora Enso 4 September 2024	-45
Internal restructuring	Avecra 3 September 2024	-72
Internal restructuring	MM Kotkamills 18 July 2024	-29
Internal restructuring	Kempower 18 July 2024	-67
Internal restructuring	Posti 6 May 2024	-37
Internal restructuring	Posti 18 April 2024	-153
Internal restructuring	Finnish Food Authority 4 April 2024	-93
Internal restructuring	Stora Enso 3 April 2024	-229
Internal restructuring	Terveyden ja hyvinvoinnin laitos 28 February 2024	-206
Bankruptcy	Lehto Asunnot 8 February 2024	-314
Bankruptcy	Lehto Tilat 8 February 2024	-159
Internal restructuring	Valio 24 January 2024	-100

2023

26 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Nobia 19 December 2023	-100
Internal restructuring	Neste 1 November 2023	-320
Internal restructuring	Nokia 19 October 2023	-350
Relocation	Atria 19 October 2023	-130
Internal restructuring	Sandvik 11 October 2023	-115
Business expansion	Metsä Group 20 September 2023	+1250
Internal restructuring	MM Kotkamills 6 September 2023	-66
Business expansion	Finnair 5 September 2023	+100
Internal restructuring	Veikkaus 5 September 2023	-185
Internal restructuring	Stora Enso 4 September 2023	-320
Bankruptcy	Jukkatalo 28 August 2023	-180
Closure	Oras 16 August 2023	-57
Internal restructuring	Nokia 14 July 2023	-155
Closure	Stora Enso 15 June 2023	-240
Closure	Oda Finland 31 May 2023	-165
Merger/Acquisition	Tietoevry 4 May 2023	-120
Internal restructuring	Nokia 3 May 2023	-208
Business expansion	OP Financial Group 24 April 2023	+300
Closure	Stora Enso 12 April 2023	-89
Internal restructuring	Palmia 14 March 2023	-100
Internal restructuring	Gigantti 8 March 2023	-92
Internal restructuring	YIT 10 February 2023	-150
Internal restructuring	KONE 26 January 2023	-150
Internal restructuring	Swappie 23 January 2023	-290
Internal restructuring	Telia 15 January 2023	-100
Internal restructuring	Valmet Automotive 10 January 2023	-940

2022

17 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Kesko 30 November 2022	-133
Business expansion	Rejlers Finland 23 November 2022	+100
Internal restructuring	Finnair 16 November 2022	-450
Internal restructuring	Evli Plc 9 November 2022	-41
Business expansion	Lujabetoni 17 October 2022	+100
Internal restructuring	Outokumpu 7 October 2022	-52
Internal restructuring	Finnair 29 September 2022	-90
Internal restructuring	Hedin Automotive 28 September 2022	-70
Business expansion	UPM 1 September 2022	+100
Internal restructuring	HKScan 18 August 2022	-116
Bankruptcy	Fennovoima 21 June 2022	-350
Internal restructuring	Ponsse 7 June 2022	-120
Internal restructuring	HKScan 9 May 2022	-55
Internal restructuring	Valmet Automotive 29 April 2022	-300
Business expansion	Norwegian 30 March 2022	+150
Internal restructuring	Arkea 22 March 2022	-530
Internal restructuring	TietoEVRY 17 February 2022	-160

2021

14 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Tampereen yliopisto 16 November 2021	-215
Internal restructuring	Helen 27 October 2021	-320
Internal restructuring	Fennia 11 October 2021	-137
Business expansion	TietoEVRY 22 September 2021	+500
Business expansion	Valmet Automotive 3 September 2021	+250
Internal restructuring	YIT Group 25 August 2021	-200
Internal restructuring	Veikkaus 11 August 2021	-200
Business expansion	Kentucky Fried Chicken 2 July 2021	+200
Internal restructuring	Kesko 30 June 2021	-130
Business expansion	Nokia 25 June 2021	+500
Closure	Stora Enso 20 April 2021	-550
Business expansion	Valmet Automotive 9 March 2021	+1000
Internal restructuring	Compass Group Finland 27 January 2021	-365
Business expansion	TietoEVRY 19 January 2021	+160

2020

29 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Outokumpu 22 December 2020	-250
Internal restructuring	Finavia Group 8 December 2020	-110
Internal restructuring	Neste 30 November 2020	-370
Internal restructuring	Tallink Silja 25 November 2020	-100
Business expansion	Swappie 16 November 2020	+400
Internal restructuring	HUS 11 November 2020	-150
Business expansion	Valmet Automotive 4 November 2020	+200
Business expansion	Valmet Automotive 29 October 2020	+400
Business expansion	Fazer Leipomot 26 October 2020	+100
Internal restructuring	Viking Line 23 October 2020	-110
Internal restructuring	John Deere 23 October 2020	-65
Internal restructuring	CGI 21 September 2020	-118
Closure	SOE Busproduction Finland 11 September 2020	-260
Business expansion	Google 10 September 2020	+45
Closure	UPM 26 August 2020	-450
Internal restructuring	Swissport Finland 26 August 2020	-700
Internal restructuring	Finnair 25 August 2020	-600
Internal restructuring	Pilkington Automotive 20 August 2020	-102
Internal restructuring	Meyer Turku 13 August 2020	-250
Offshoring/Delocalisation	UPM 21 July 2020	-147
Bankruptcy	Norwegian Air Resources Finland 26 June 2020	-120
Bankruptcy	OSM Aviation Finland 26 June 2020	-320
Internal restructuring	Wärtsilä 17 June 2020	-109
Bankruptcy	Vierumäki Country Club 29 April 2020	-150
Offshoring/Delocalisation	Valmet 17 March 2020	-78
Internal restructuring	Isku 12 March 2020	-150
Internal restructuring	Nokia 3 March 2020	-148
Relocation	Salico 3 March 2020	-103
Business expansion	Kiinteistömaailma 18 February 2020	+200

2019

24 restructuring cases in Finland

Date	Description	Tags
Business expansion	Smartly.io 19 December 2019	+100
Internal restructuring	Parma 9 December 2019	-143
Closure	Amcor Flexibles Finland 28 November 2019	-197
Internal restructuring	OP Financial Group 12 November 2019	-460
Internal restructuring	OP Financial Group 8 October 2019	-300
Internal restructuring	UPM 10 September 2019	-179
Business expansion	Terrafame 3 September 2019	+120
Internal restructuring	Pihlajalinna 17 June 2019	-180
Internal restructuring	Stockmann 13 June 2019	-150
Internal restructuring	Ensto 10 June 2019	-65
Internal restructuring	Posti 5 June 2019	-202
Internal restructuring	Stora Enso 28 May 2019	-365
Internal restructuring	Tieto 23 May 2019	-190
Internal restructuring	Otavamedia 8 May 2019	-47
Business expansion	Valmet Automotive 18 April 2019	+700
Business expansion	Green Fuel Nordic 22 March 2019	+100
Business expansion	Argus Spectrum International 4 March 2019	+100
Business expansion	Valmet Automotive 28 February 2019	+300
Internal restructuring	Atria 26 February 2019	-51
Business expansion	McDonalds 13 February 2019	+500
Business expansion	Niemi Palvelut 29 January 2019	+100
Internal restructuring	Posti 29 January 2019	-236
Internal restructuring	Nokia 15 January 2019	-280
Business expansion	Meyer Turku 9 January 2019	+100

2018

26 restructuring cases in Finland

Date	Description	Tags
Business expansion	Nordea 21 November 2018	+200
Internal restructuring	Restamax 5 November 2018	-200
Reshoring	Tikkurila 3 October 2018	None
Closure	Venator 12 September 2018	-450
Business expansion	OP Financial Group 22 August 2018	+140
Business expansion	Murata Electronics 20 August 2018	+150
Business expansion	Burger King 14 August 2018	+150
Closure	Tuko Logistics Cooperative 6 August 2018	-170
Business expansion	Lidl 1 August 2018	+200
Internal restructuring	HKScan 25 June 2018	-165
Closure	Antell 24 May 2018	-101
Reshoring	Kemppi 14 May 2018	+50
Business expansion	Firesteel Resources 20 April 2018	+120
Business expansion	Public employment and business services (TE Services) 11 April 2018	+206
Business expansion	Kajon 27 March 2018	+500
Business expansion	Sofigate Group OY 2 March 2018	+150
Merger/Acquisition	Ilmarinen 28 February 2018	-180
Internal restructuring	Nokia 15 February 2018	-353
Business expansion	Valmet Automotive 13 February 2018	+1000
Merger/Acquisition	YIT 12 February 2018	-120
Business expansion	Osuuspankki 2 February 2018	+60
Business expansion	The Social Insurance Institution of Finland 30 January 2018	+100
Reshoring	Sartorius Biohit Liquid Handling 20 January 2018	+20
Internal restructuring	Bemis 12 January 2018	-29
Business expansion	Medisize 9 January 2018	+75
Business expansion	Sievin Jalkine 8 January 2018	+100

2017

52 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Nordea 8 December 2017	-420
Internal restructuring	General Electric 7 December 2017	-134
Business expansion	Capgemini Finland 2 December 2017	+100
Merger/Acquisition	Ilmarinen 27 November 2017	-180
Reshoring	Pole Bicycle Company 23 November 2017	+12
Business expansion	Hehku 15 November 2017	+200
Internal restructuring	Grano Group 2 November 2017	-100
Reshoring	Outotec 26 October 2017	+80
Internal restructuring	Telia 25 October 2017	-110
Internal restructuring	Elvera 25 October 2017	-33
Business expansion	Coor 12 October 2017	+200
Internal restructuring	Nokia 10 October 2017	-80
Internal restructuring	Ericsson 9 October 2017	-51
Business expansion	Finnish Security Intelligence Service 27 September 2017	+54
Business expansion	Burger King 26 September 2017	+500
Business expansion	Kovanen 25 September 2017	+100
Business expansion	Niemi Palvelut 11 September 2017	+100
Business expansion	Mehiläinen 11 September 2017	+1000
Business expansion	McDonald's 29 August 2017	+300
Internal restructuring	Aktia 29 August 2017	-260
Business expansion	Okmetic 21 August 2017	+40
Internal restructuring	Patria 17 August 2017	-100
Business expansion	Valio 4 July 2017	+70
Business expansion	Taco Bell 15 June 2017	+300
Business expansion	Valmet Automotive 14 June 2017	+100
Business expansion	Baltic Yachts 2 June 2017	+30
Reshoring	Pöyry 15 May 2017	+30
Internal restructuring	Satakunta Educational Federation 12 May 2017	-35
Business expansion	Meyer Turku 10 May 2017	+500
Business expansion	Finnair 9 May 2017	+350
Internal restructuring	Enics Raahe 5 May 2017	-100
Merger/Acquisition	Terveystalo 4 May 2017	-98
Internal restructuring	Nokia 4 May 2017	-170
Business expansion	Flexo Palvelut 3 May 2017	+300
Internal restructuring	Tata Consultancy Services 27 April 2017	-130
Reshoring	Fazer 26 April 2017	+65
Business expansion	Lehto Group 10 April 2017	+100
Merger/Acquisition	Veikkaus 10 April 2017	-129
Internal restructuring	Tieto 24 March 2017	-178
Business expansion	Valmet Automotive 22 March 2017	+300
Business expansion	John Deere 20 March 2017	+40
Internal restructuring	Transval Services 16 March 2017	-100
Internal restructuring	Health consortium of municipalities in the Päijät-Häme region 14 March 2017	-200
Business expansion	The Social Insurance Institution of Finland 28 February 2017	+300
Merger/Acquisition	Kesko 23 February 2017	-206
Business expansion	Trainers' House 20 February 2017	+100
Internal restructuring	Onnibus 6 February 2017	-60
Business expansion	Moventas 23 January 2017	+35
Business expansion	Burger King 17 January 2017	+500
Business expansion	ALTEN 10 January 2017	+70
Internal restructuring	TeliaSonera Finland 9 January 2017	-112
Business expansion	Mehiläinen 3 January 2017	+100

2016

53 restructuring cases in Finland

Date	Description	Tags
Business expansion	Sandvik Mining and Construction 28 December 2016	+100
Internal restructuring	Kouvola Region Vocational College 24 November 2016	-33
Closure	Visalan Hospital 23 November 2016	-31
Internal restructuring	Yle 16 November 2016	-98
Business expansion	Valmet Automotive 16 November 2016	+1000
Business expansion	Finnair 14 November 2016	+150
Internal restructuring	Oma Säästöpankki 14 November 2016	-27
Internal restructuring	JEDU 20 October 2016	-63
Internal restructuring	Stark 17 October 2016	-160
Internal restructuring	Valtori 12 October 2016	-90
Internal restructuring	Vaasan 10 October 2016	-207
Internal restructuring	Sinebrychoff 7 October 2016	-35
Internal restructuring	Fujitsu Finland 4 October 2016	-124
Internal restructuring	Ericsson 4 October 2016	-71
Offshoring/Delocalisation	Hella Lighting Finland 4 October 2016	-140
Internal restructuring	Fonecta 26 September 2016	-60
Business expansion	Valmet Automotive 23 September 2016	+150
Reshoring	DAVA Foods Finland 21 September 2016	None
Internal restructuring	Stora Enso 15 September 2016	-47
Business expansion	Meyer Turku 6 September 2016	+350
Internal restructuring	Suur-Seudun Osuuskauppa (SSO) 31 August 2016	-89
Business expansion	Wasco Coatings Europe 22 August 2016	+200
Internal restructuring	CGI Finland 17 August 2016	-215
Internal restructuring	Metsä Board 4 August 2016	-94
Business expansion	OP Financial Group 22 June 2016	+100
Bankruptcy	Anttila 20 June 2016	-1300
Internal restructuring	Stockmann 13 June 2016	-300
Internal restructuring	Posti 8 June 2016	-232
Closure	Finnish Red Cross 1 June 2016	-300
Closure	Microsoft Mobile 25 May 2016	-1350
Offshoring/Delocalisation	Fujitsu Finland 12 May 2016	-139
Business expansion	Nordic Choice Hotels 6 May 2016	+230
Internal restructuring	Wärtsilä 21 April 2016	-183
Internal restructuring	Tuko Logistics 15 April 2016	-215
Internal restructuring	MTV Media 7 April 2016	-30
Closure	Kesko 7 April 2016	-51
Merger/Acquisition	Nokia 6 April 2016	-1032
Internal restructuring	Outokumpu 5 April 2016	-103
Offshoring/Delocalisation	Fiskars 21 March 2016	-61
Internal restructuring	Anvia 14 March 2016	-70
Internal restructuring	National Institute for Health and Welfare 11 March 2016	-184
Business expansion	Turing Robotics Industries 26 February 2016	+270
Reshoring	Sandvik 15 February 2016	None
Business expansion	Kaskipuu 2 February 2016	+170
Internal restructuring	University of Helsinki 27 January 2016	-980
Business expansion	Nordea 27 January 2016	+120
Internal restructuring	Posti 26 January 2016	-680
Internal restructuring	WinNova 21 January 2016	-65
Internal restructuring	Transdev 20 January 2016	-200
Internal restructuring	Marimekko 14 January 2016	-40
Internal restructuring	General Electric 13 January 2016	-76
Internal restructuring	Aktia Bank Apt 12 January 2016	-55
Internal restructuring	Fujitsu Finland 12 January 2016	-75

2015

48 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Ruukki Construction 8 December 2015	-61
Internal restructuring	University of Eastern Finland 8 December 2015	-200
Business expansion	Finnair 4 December 2015	+450
Internal restructuring	Museovirasto 4 December 2015	-45
Internal restructuring	Åbo Akademi 3 December 2015	-87
Relocation	Uponor Infra 26 November 2015	-93
Relocation	Uponor Infra 26 November 2015	+30
Internal restructuring	Outotec 20 November 2015	-150
Internal restructuring	Aalto University 9 November 2015	-320
Internal restructuring	SSAB Europe 22 October 2015	-180
Internal restructuring	Rudus 21 October 2015	-195
Merger/Acquisition	Sulzer Pumps 7 October 2015	-93
Internal restructuring	Wärtsilä 21 September 2015	-110
Internal restructuring	Lappeenranta University of Technology 15 September 2015	-120
Closure	Fiskars 9 September 2015	-120
Internal restructuring	Geologian tutkimuskeskus 9 September 2015	-90
Internal restructuring	Steveco 7 September 2015	-100
Internal restructuring	Tikkurila 3 September 2015	-41
Internal restructuring	Nanso 3 September 2015	-86
Internal restructuring	Rovio Entertainment 28 August 2015	-198
Internal restructuring	VR 28 August 2015	-371
Internal restructuring	Sanoma 25 August 2015	-241
Internal restructuring	Finnish Institute of Occupational Health 25 August 2015	-180
Internal restructuring	Rolls-Royce Oy Ab 11 August 2015	-86
Internal restructuring	Nokian Renkaat 7 August 2015	-122
Closure	Paroc 4 August 2015	-350
Business expansion	Talvivaara 15 July 2015	+120
Internal restructuring	Microsoft 9 July 2015	-2300
Offshoring/Delocalisation	Strömfors Electric 27 June 2015	-207
Internal restructuring	Posti 16 June 2015	-319
Offshoring/Delocalisation	Sandvik Mining and Constructuring 12 June 2015	None
Internal restructuring	Luonnonvarakeskus 10 June 2015	-146
Internal restructuring	VR 27 May 2015	-100
Closure	Mondi 27 May 2015	-180
Internal restructuring	Aller Women's Magazines 6 May 2015	-28
Outsourcing	MTV Media 22 April 2015	-222
Internal restructuring	Patria Land Business Unit 20 April 2015	-74
Internal restructuring	Valio 19 April 2015	-326
Internal restructuring	Stockmann 14 April 2015	-330
Internal restructuring	Pohjois-Savon Osuuspankki 17 March 2015	-50
Business expansion	Arctech Helsinki Shipyard Inc. 4 March 2015	+150
Internal restructuring	Otso 20 February 2015	-90
Internal restructuring	OP Cooperative 9 February 2015	-278
Internal restructuring	Oriola 20 January 2015	-60
Internal restructuring	Ministry of Employment and the Economy 15 January 2015	-200
Internal restructuring	Tieto 13 January 2015	-435
Internal restructuring	Caruna 12 January 2015	-65
Offshoring/Delocalisation	Trafotek 12 January 2015	-95

2014

66 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	IF P&C 30 December 2014	-122
Business expansion	XXL Sports and Outdoor 16 December 2014	+100
Merger/Acquisition	M-Brain 11 December 2014	-32
Internal restructuring	Huntsman Pigments 2 December 2014	-150
Internal restructuring	Carea 21 November 2014	-106
Closure	UPM 14 November 2014	-252
Internal restructuring	Seppälä 29 October 2014	-380
Internal restructuring	Parma 29 October 2014	-130
Internal restructuring	Digita 28 October 2014	-46
Internal restructuring	Metsä Wood 23 October 2014	-140
Internal restructuring	Kuntec Infra 22 October 2014	-60
Internal restructuring	Suomen Lähikauppa 16 October 2014	-520
Internal restructuring	Neste Oil 7 October 2014	-203
Internal restructuring	Kesko 7 October 2014	-227
Internal restructuring	Top-sport 7 October 2014	-86
Internal restructuring	Valtra 3 October 2014	-137
Internal restructuring	Valio 2 October 2014	-100
Internal restructuring	Rovio Entertainment 2 October 2014	-110
Internal restructuring	Flybe Finland 1 October 2014	-90
Internal restructuring	Tieto 1 October 2014	-300
Internal restructuring	CGI Finland 25 September 2014	-270
Internal restructuring	Ericsson 18 September 2014	-117
Closure	Pilkington Automotive 18 September 2014	-30
Internal restructuring	Yle 15 September 2014	-74
Offshoring/Delocalisation	Finnair 2 September 2014	-540
Internal restructuring	Veho Autotalot 2 September 2014	-106
Internal restructuring	Suomen Osuuskauppojen Keskuskunta (SOK) 1 September 2014	-110
Internal restructuring	VTT Technical Research Centre of Finland 28 August 2014	-335
Internal restructuring	Itella 28 August 2014	-239
Internal restructuring	Tieto 12 August 2014	-160
Internal restructuring	Uponor Infra Oy 4 August 2014	-96
Merger/Acquisition	Starkki and Puukeskus 1 August 2014	-100
Internal restructuring	Broadcom 23 July 2014	-600
Internal restructuring	Microsoft 17 July 2014	-1050
Internal restructuring	Blue 1 19 June 2014	-160
Internal restructuring	Raasepori municipality 18 June 2014	-125
Business expansion	Valmet Automotive 17 June 2014	+300
Internal restructuring	Turku municipality 12 June 2014	-350
Internal restructuring	Agco Power 11 June 2014	-52
Internal restructuring	Tieto 9 June 2014	-180
Internal restructuring	Finnish Defence 6 June 2014	-126
Internal restructuring	Stockmann 3 June 2014	-180
Internal restructuring	KSF Media 19 May 2014	-50
Internal restructuring	LocalTapiola 15 May 2014	-244
Bankruptcy	VR Track 13 May 2014	-123
Offshoring/Delocalisation	Rettig ICC 8 May 2014	-110
Internal restructuring	Lemminkäinen 28 April 2014	-265
Internal restructuring	Aalto University 16 April 2014	-130
Internal restructuring	Stockmann 15 April 2014	-240
Internal restructuring	Patria Land Business Unit 9 April 2014	-110
Internal restructuring	Anvia 3 April 2014	-80
Internal restructuring	Nordea 2 April 2014	-300
Internal restructuring	Patria System Business 2 April 2014	-39
Internal restructuring	Stora Enso 31 March 2014	-88
Closure	Kesko 31 March 2014	-200
Internal restructuring	Oulun yliopisto 25 February 2014	-130
Internal restructuring	Haltik 12 February 2014	-60
Internal restructuring	WÃ¤rtsilÃ¤ 29 January 2014	-142
Bankruptcy	Fenestra 28 January 2014	-335
Internal restructuring	Itella 23 January 2014	-350
Internal restructuring	Moventas Gears 20 January 2014	-65
Internal restructuring	Hartwall 15 January 2014	-110
Internal restructuring	Terveyden ja hyvinvoinnin laitos 8 January 2014	-100
Internal restructuring	Kouvola 8 January 2014	-320
Internal restructuring	Kristina Cruises 8 January 2014	-147
Internal restructuring	Sanoma 7 January 2014	-54

2013

46 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	S. ja A. Bovalliuksen säätiö 12 December 2013	-40
Internal restructuring	Technip Offshore Finland 12 December 2013	-190
Internal restructuring	Normet 9 December 2013	-50
Internal restructuring	Outotec 4 December 2013	-101
Internal restructuring	Hollming Works 26 November 2013	-195
Internal restructuring	Tulikivi 6 November 2013	-76
Internal restructuring	Nordkalk 29 October 2013	-53
Internal restructuring	Tieto 1 October 2013	-323
Internal restructuring	Lemminkäinen 30 September 2013	-265
Internal restructuring	Sandvik Mining and Construction 17 September 2013	-109
Closure	STX Finland 16 September 2013	-670
Bankruptcy	Lahden Autokori 11 September 2013	-200
Business expansion	Valmet Automotive 30 August 2013	+300
Internal restructuring	Talvivaara 21 August 2013	-68
Internal restructuring	Metso 5 August 2013	-195
Internal restructuring	Aller Media 29 July 2013	-70
Bankruptcy	Tiimari 16 July 2013	-500
Closure	Mobile Europe 27 June 2013	-808
Internal restructuring	Technip Offshore Finland 25 June 2013	-160
Internal restructuring	Stora Enso 18 June 2013	-650
Internal restructuring	HCL Techologies 18 June 2013	-140
Internal restructuring	Valtiokonttori 29 May 2013	-56
Internal restructuring	Wipak 17 May 2013	-90
Internal restructuring	Tieto 17 May 2013	-180
Internal restructuring	John Deere Forestry 8 May 2013	-97
Internal restructuring	Nokia Siemens Networks 8 May 2013	-120
Internal restructuring	Metso 2 May 2013	-148
Internal restructuring	Tata Consultancy Services 23 April 2013	-172
Internal restructuring	Huoneistokeskus 23 April 2013	-55
Internal restructuring	Valtion Teknillinen Tutkimuskeskus 12 April 2013	-160
Internal restructuring	Itella 10 April 2013	-290
Internal restructuring	Orion Diagnostica 10 April 2013	-80
Internal restructuring	SOK 26 March 2013	-240
Closure	Marimekko 21 March 2013	-60
Internal restructuring	Finnair Tekniikka 14 March 2013	-290
Internal restructuring	Danske Bank 12 March 2013	-186
Internal restructuring	HKScan 6 March 2013	-123
Internal restructuring	Eniro Sentraali 27 February 2013	-50
Internal restructuring	Tellabs 7 February 2013	-63
Internal restructuring	Finnsteve 6 February 2013	-100
Merger/Acquisition	Suomen Kiitoautot 28 January 2013	-50
Internal restructuring	Neste Shipping 28 January 2013	-124
Internal restructuring	UPM 17 January 2013	-90
Internal restructuring	Kotkamills 15 January 2013	-50
Internal restructuring	TeliaSonera 14 January 2013	-305
Merger/Acquisition	Fortaco 3 January 2013	-122

2012

46 restructuring cases in Finland

Date	Description	Tags
Business expansion	Lemminkäinen Talotekniikka 19 November 2012	+100
Internal restructuring	Accenture 31 October 2012	-330
Closure	Pilkington Automotive 26 October 2012	-230
Internal restructuring	Stora Enso 23 October 2012	-60
Internal restructuring	Componenta 18 October 2012	-100
Internal restructuring	Kuusakoski 15 October 2012	-85
Internal restructuring	Cargotec 2 October 2012	-130
Internal restructuring	Rautaruukki 27 September 2012	-230
Internal restructuring	Kesko 24 September 2012	-370
Merger/Acquisition	Logica 20 September 2012	-250
Internal restructuring	OP-Pohjola 19 September 2012	-915
Internal restructuring	Metso 18 September 2012	-521
Internal restructuring	Nokia Siemens Networks 12 September 2012	-400
Internal restructuring	MTV Media 10 September 2012	-80
Internal restructuring	Saarioinen 10 September 2012	-164
Internal restructuring	Sanoma 4 September 2012	-140
Internal restructuring	Anvia 29 August 2012	-70
Internal restructuring	VR 20 August 2012	-98
Internal restructuring	Turvatiimi 7 August 2012	-150
Internal restructuring	Kemira 26 July 2012	-152
Closure	Veikon Kone 29 June 2012	-100
Bankruptcy	FNsteel 26 June 2012	-450
Bankruptcy	Air Finland 26 June 2012	-200
Internal restructuring	Nokia 14 June 2012	-3000
Closure	Fenestra 7 June 2012	-106
Internal restructuring	Foxconn 1 June 2012	-110
Offshoring/Delocalisation	Nokian Renkaat 22 May 2012	-120
Internal restructuring	Accenture 9 May 2012	-570
Internal restructuring	Oras 3 May 2012	-75
Merger/Acquisition	SOK 3 May 2012	-90
Internal restructuring	Outokumpu 27 April 2012	-150
Internal restructuring	Alma Aluemedia 16 April 2012	-98
Offshoring/Delocalisation	Finnair Tekniikka 11 April 2012	-280
Internal restructuring	UPM 11 April 2012	-275
Internal restructuring	Fiskars 10 April 2012	-95
Internal restructuring	Tieto 20 March 2012	-500
Closure	Leaf 9 March 2012	-140
Internal restructuring	Fidenta 5 March 2012	-150
Offshoring/Delocalisation	Asko Kodinkone 5 March 2012	-106
Internal restructuring	Eniro Sentraali 27 February 2012	-96
Internal restructuring	GoExcellent 23 February 2012	-200
Relocation	Moventas Santasalo 13 February 2012	-171
Offshoring/Delocalisation	Nokia 8 February 2012	-1000
Internal restructuring	Paccor Finland 2 February 2012	-92
Internal restructuring	Museovirasto 1 February 2012	-42
Internal restructuring	Nokia Siemens Networks 31 January 2012	-864

2011

33 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Lemminkäinen 2 December 2011	-150
Internal restructuring	Tikkurila 24 November 2011	-100
Merger/Acquisition	Moventas Wind 15 November 2011	-120
Internal restructuring	M-Real 2 November 2011	-169
Internal restructuring	Outokumpu 20 October 2011	-300
Internal restructuring	Hollming Works 13 October 2011	-100
Internal restructuring	Tapiola 12 October 2011	-143
Internal restructuring	Puukeskus 30 September 2011	-130
Internal restructuring	Finnair 29 September 2011	-155
Internal restructuring	Nokia 29 September 2011	-300
Internal restructuring	Digia 29 September 2011	-80
Business expansion	Ericsson 22 September 2011	+110
Business expansion	Capgemini 14 September 2011	+200
Business expansion	Valmet Automotive 12 September 2011	+200
Internal restructuring	UPM 31 August 2011	-277
Internal restructuring	Nordea 29 August 2011	-450
Internal restructuring	Ahlstrom Glassfibre 24 August 2011	-230
Internal restructuring	Itella 18 August 2011	-498
Offshoring/Delocalisation	PKC Electronics 17 August 2011	-77
Internal restructuring	Digia 11 August 2011	-170
Closure	Fazer Leipomot 30 June 2011	-111
Internal restructuring	YIT Teollisuus 22 June 2011	-350
Internal restructuring	Blue1 17 June 2011	-85
Internal restructuring	Digia 13 May 2011	-181
Outsourcing	Nokia 27 April 2011	-2900
Offshoring/Delocalisation	Scanfil EMS 27 April 2011	-132
Internal restructuring	Tampereen Infratuotanto 20 April 2011	-200
Business expansion	DNA Kauppa 18 March 2011	+160
Offshoring/Delocalisation	Componenta 14 March 2011	-60
Internal restructuring	Finnsteve 2 March 2011	-160
Business expansion	Ikea 10 February 2011	+250
Internal restructuring	Finnair Tekniikka 4 February 2011	-450
Internal restructuring	TeliaSonera Finland 3 February 2011	-170

2010

28 restructuring cases in Finland

Date	Description	Tags
Business expansion	Avilon 29 December 2010	+200
Internal restructuring	A-Katsastus 15 December 2010	-107
Internal restructuring	Elektrobit 13 December 2010	-60
Internal restructuring	Myllykoski Paper 13 December 2010	-89
Business expansion	Enia 29 November 2010	+450
Internal restructuring	Cargotec 23 November 2010	-90
Internal restructuring	M-Real 10 November 2010	-70
Internal restructuring	STX Finland 3 November 2010	-140
Internal restructuring	Pöyry 28 October 2010	-400
Other	Suominen Joustopakkaukset 26 October 2010	-102
Internal restructuring	Nokia 21 October 2010	-500
Internal restructuring	Porvoo (City of) 12 October 2010	-109
Internal restructuring	Moventas 12 October 2010	-150
Internal restructuring	VR-Rata 12 October 2010	-350
Outsourcing	Fortum Electricity Solutions and Distribution 8 October 2010	-120
Internal restructuring	M-Real 7 October 2010	-44
Internal restructuring	Technip Offshore Finland 30 June 2010	-370
Internal restructuring	Finavia 24 June 2010	-100
Internal restructuring	Metla 10 May 2010	-115
Internal restructuring	Nokia Siemens 27 April 2010	-120
Internal restructuring	Hansaprint 13 April 2010	-100
Offshoring/Delocalisation	Incap Oyj 12 April 2010	-124
Internal restructuring	Ruokatalo 9 April 2010	-200
Internal restructuring	Steveco 30 March 2010	-96
Internal restructuring	UPM 16 February 2010	-200
Internal restructuring	Outotec 10 February 2010	-120
Internal restructuring	Nokia 8 February 2010	-268
Internal restructuring	Walki 28 January 2010	-63

2009

37 restructuring cases in Finland

Date	Description	Tags
Bankruptcy	Lomaliitto 8 December 2009	-200
Internal restructuring	Lassila & Tikanoja 1 December 2009	-110
Internal restructuring	Nokia 20 November 2009	-230
Internal restructuring	STX Finland 10 November 2009	-430
Internal restructuring	UPM 3 November 2009	-830
Internal restructuring	Cargotec 6 October 2009	-168
Internal restructuring	Stora Enso 19 August 2009	-450
Internal restructuring	Poyry 11 June 2009	-100
Internal restructuring	Konecranes 18 May 2009	-80
Internal restructuring	Altia 7 May 2009	-80
Internal restructuring	Ensto 6 May 2009	-137
Internal restructuring	John Deere Forestry 16 April 2009	-60
Internal restructuring	Tikkurila 16 April 2009	-163
Internal restructuring	Itella 15 April 2009	-390
Internal restructuring	UPM 14 April 2009	-110
Internal restructuring	Enics 3 April 2009	-150
Internal restructuring	Nordic Aluminium 2 April 2009	-102
Closure	Markantalo 1 April 2009	-256
Internal restructuring	Euromarket 1 April 2009	-230
Internal restructuring	Veho 25 March 2009	-225
Internal restructuring	Nordea 25 March 2009	-150
Internal restructuring	PKC Group 19 March 2009	-226
Internal restructuring	Nokia 18 March 2009	-700
Internal restructuring	Suomen Lehtiyhtymä 18 March 2009	-68
Internal restructuring	Cargotec 10 March 2009	-90
Internal restructuring	Trainers House 24 February 2009	-85
Bankruptcy	Incap Furniture 24 February 2009	-300
Internal restructuring	Cybercom 16 February 2009	-110
Internal restructuring	Iittala 16 February 2009	-51
Closure	Nokia 11 February 2009	-320
Internal restructuring	Tulikivi 30 January 2009	-120
Internal restructuring	Metso Minerals 19 January 2009	-112
Internal restructuring	Metso Paper 19 January 2009	-718
Internal restructuring	TeliaSonera Finland 14 January 2009	-390
Internal restructuring	DNA 8 January 2009	-103
Internal restructuring	Orion 7 January 2009	-205
Internal restructuring	Moventas 7 January 2009	-65

2008

36 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Lassila & Tikanoja 19 December 2008	-160
Bankruptcy	Kuitu Finland 17 December 2008	-300
Business expansion	WinWind 11 December 2008	+240
Internal restructuring	Nokian Renkaat 9 December 2008	-230
Internal restructuring	Rautaruukki 1 December 2008	-520
Internal restructuring	Metso Fiber 28 November 2008	-39
Bankruptcy	Stromsdal 27 November 2008	-216
Internal restructuring	NCC 26 November 2008	-300
Internal restructuring	Skanska 25 November 2008	-600
Bankruptcy	Finlayson Forssa 24 November 2008	-120
Internal restructuring	YIT 17 November 2008	-350
Closure	Nokia Siemens Networks 12 November 2008	-750
Relocation	Novart 31 October 2008	-152
Internal restructuring	FIM 29 October 2008	-250
Internal restructuring	Powerwave 27 October 2008	-143
Internal restructuring	Cargotec 21 October 2008	-271
Internal restructuring	Wipro 14 October 2008	-150
Internal restructuring	Mondi 7 October 2008	-200
Closure	Enics 1 October 2008	-164
Closure	UPM 10 September 2008	-685
Internal restructuring	Stora Enso 10 September 2008	-580
Internal restructuring	Kemira 4 August 2008	-300
Internal restructuring	Finnair 12 June 2008	-520
Internal restructuring	Itella 27 May 2008	-108
Internal restructuring	Markantalo 7 May 2008	-120
Internal restructuring	Metso Foundries 6 May 2008	-84
Internal restructuring	Atria 1 April 2008	-170
Internal restructuring	Inha Works 6 March 2008	-60
Offshoring/Delocalisation	Volvo 5 March 2008	-218
Internal restructuring	TeliaSonera 8 February 2008	-1000
Internal restructuring	Relacom Finland 7 February 2008	-365
Business expansion	Anaika Group 25 January 2008	+100
Internal restructuring	TeliaSonera 9 January 2008	-165
Internal restructuring	Walki 7 January 2008	-131
Internal restructuring	KCL 4 January 2008	-35
Closure	Helkama Forste 3 January 2008	-151

2007

17 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Steveco 27 December 2007	-100
Closure	Metla 27 November 2007	-75
Closure	M-real 13 November 2007	-124
Closure	Stora Enso 25 October 2007	-985
Internal restructuring	Metso Paper 11 October 2007	-210
Merger/Acquisition	DNA 15 August 2007	-115
Business expansion	Nokia 5 June 2007	+300
Relocation	Acta Print 24 May 2007	-100
Internal restructuring	Nokia Siemens Networks 4 May 2007	-480
Offshoring/Delocalisation	Aspocomp 4 May 2007	-320
Internal restructuring	Pola 5 March 2007	-139
Internal restructuring	Nokia 15 February 2007	-180
Internal restructuring	Elcoteq 7 February 2007	-370
Internal restructuring	M-real 6 February 2007	-250
Relocation	Kespro 19 January 2007	-90
Offshoring/Delocalisation	Perlos 15 January 2007	-1132
Internal restructuring	Maatalouskesko 2 January 2007	-40

2006

52 restructuring cases in Finland

Date	Description	Tags
Offshoring/Delocalisation	Aspocomp 20 December 2006	-113
Internal restructuring	Valmet 8 December 2006	-222
Internal restructuring	ISS Palvelut 14 November 2006	-190
Internal restructuring	Talentum 6 November 2006	-36
Internal restructuring	Relacom 28 October 2006	-200
Internal restructuring	TeliaSonera Finland 3 October 2006	-110
Internal restructuring	DHL 23 September 2006	-125
Offshoring/Delocalisation	Filtronic Comtek 12 September 2006	-127
Outsourcing	UPM 11 September 2006	-300
Internal restructuring	TeliaSonera 31 August 2006	-165
Merger/Acquisition	Tallink Finland Oy 25 August 2006	-128
Business expansion	Finnair 23 August 2006	+400
Relocation	Sinebrychoff 16 August 2006	-105
Relocation	Atria 31 July 2006	-35
Internal restructuring	YIT 28 July 2006	-308
Offshoring/Delocalisation	Efore 17 July 2006	-82
Offshoring/Delocalisation	Draka Comteq Finland 6 July 2006	-170
Offshoring/Delocalisation	Flextronics 6 July 2006	-43
Closure	Nypro CMS 5 July 2006	-140
Business expansion	Agnico-Eagle 5 June 2006	+200
Internal restructuring	Satama Interactive 31 May 2006	-56
Outsourcing	Elisa 31 May 2006	-340
Offshoring/Delocalisation	Incap Electronics 16 May 2006	-130
Internal restructuring	UPM 12 May 2006	-2557
Internal restructuring	Nordic Aluminium 9 May 2006	-200
Internal restructuring	Finnair 5 May 2006	-670
Offshoring/Delocalisation	Foxconn 25 April 2006	-295
Internal restructuring	Metsäntutkimuslaitos (Finnish Forest Research Institute) 20 April 2006	-150
Offshoring/Delocalisation	Scanfil 11 April 2006	-112
Internal restructuring	Stromsdal 10 April 2006	-200
Internal restructuring	Talgo 8 April 2006	-135
Outsourcing	Myllykoski Paperi 6 April 2006	-267
Internal restructuring	Flextronics 1 April 2006	-120
Internal restructuring	Lahti city 29 March 2006	-600
Internal restructuring	Spar 28 March 2006	-217
Internal restructuring	Oras 24 March 2006	-120
Internal restructuring	Defence Forces 15 March 2006	-1200
Internal restructuring	Elcoteq 9 March 2006	-65
Internal restructuring	Elisa 27 February 2006	-180
Internal restructuring	Elisa 25 February 2006	-250
Internal restructuring	Elisa 24 February 2006	-210
Internal restructuring	Birka Line 13 February 2006	-145
Internal restructuring	Perlos 7 February 2006	-573
Internal restructuring	Hewlett-Packard 7 February 2006	-200
Merger/Acquisition	Spar 6 February 2006	-600
Internal restructuring	Nokia 31 January 2006	-290
Offshoring/Delocalisation	Exel 25 January 2006	-70
Business expansion	SEW Eurodrive 24 January 2006	+150
Internal restructuring	Liha-Saarioinen 23 January 2006	-43
Relocation	Fenestra 11 January 2006	-190
Relocation	HK Ruokatalo 10 January 2006	-167
Internal restructuring	M-Real Tako Board 4 January 2006	-200

2005

50 restructuring cases in Finland

Date	Description	Tags
Closure	Flextronics 30 December 2005	-85
Internal restructuring	Finnish Defense 20 December 2005	-60
Business expansion	Valmet Automotive 7 December 2005	+300
Internal restructuring	Nautor 28 November 2005	-60
Offshoring/Delocalisation	Polar Electro 25 November 2005	-65
Internal restructuring	Nokian Tyres 21 November 2005	-100
Relocation	Enics 15 November 2005	-73
Internal restructuring	Outokumpu 10 November 2005	-314
Internal restructuring	Incap Furniture 9 November 2005	-37
Closure	Stora Enso 27 October 2005	-151
Internal restructuring	Relacom 7 October 2005	-50
Internal restructuring	Atria 30 September 2005	-68
Internal restructuring	Stora Enso 27 September 2005	-55
Internal restructuring	Kemira Pigments 23 September 2005	-80
Internal restructuring	Ovako 23 September 2005	-80
Internal restructuring	Silja Line 22 September 2005	-100
Internal restructuring	Finnet 21 September 2005	-234
Internal restructuring	Incap Furniture 21 September 2005	-70
Bankruptcy	Finlux 19 September 2005	-250
Internal restructuring	Hartwall 14 September 2005	-85
Business expansion	Nokia 14 September 2005	+200
Internal restructuring	MTV3 12 September 2005	-46
Internal restructuring	Stora Enso 9 September 2005	-100
Internal restructuring	YLE (Finnish broadcasting company) 5 September 2005	-400
Internal restructuring	Edita 5 September 2005	-78
Internal restructuring	Sanmina-SCI 29 August 2005	-67
Business expansion	Valmet Automotive 25 August 2005	+150
Internal restructuring	HK Ruokatalo 23 August 2005	-68
Internal restructuring	Outokumpu Pori Tube 15 August 2005	-33
Internal restructuring	Säteri ltd. 11 August 2005	-30
Internal restructuring	Aspocomp 10 August 2005	-120
Internal restructuring	Outokumpu Poricopper 9 August 2005	-168
Offshoring/Delocalisation	PKC group 8 August 2005	-230
Offshoring/Delocalisation	Flextronics 27 July 2005	-190
Internal restructuring	Steveco 20 June 2005	-253
Closure	Foxconn 13 June 2005	-290
Internal restructuring	Talgo 13 June 2005	-44
Internal restructuring	Järvi-Suomen Portti 7 June 2005	-70
Closure	Leaf 24 May 2005	-419
Internal restructuring	Nypro CMS 24 May 2005	-140
Offshoring/Delocalisation	LK products 19 May 2005	-130
Internal restructuring	TietoEnator 4 May 2005	-110
Internal restructuring	Perlos 27 April 2005	-600
Offshoring/Delocalisation	Patria Vehicles 27 April 2005	-440
Internal restructuring	Kesko 6 April 2005	-153
Offshoring/Delocalisation	Efore Oy 30 March 2005	-98
Internal restructuring	Tecnip offshore Finland 25 February 2005	-519
Internal restructuring	TeliaSonera 11 February 2005	-330
Internal restructuring	Tellabs 19 January 2005	-97
Business expansion	Nokia Mobile Phones 11 January 2005	+200

2004

20 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Primasoft 19 November 2004	-150
Merger/Acquisition	Aker Yards 9 November 2004	-315
Internal restructuring	Metso Paper 25 October 2004	-120
Offshoring/Delocalisation	Flextronics 25 September 2004	-210
Internal restructuring	UPM 30 August 2004	-672
Internal restructuring	Hollming Works 2 July 2004	-700
Internal restructuring	GlobeGround 19 June 2004	-110
Internal restructuring	UPM 18 June 2004	-160
Offshoring/Delocalisation	Flextronics 16 June 2004	-150
Offshoring/Delocalisation	Remec 1 June 2004	-109
Internal restructuring	Finnet 31 May 2004	-160
Internal restructuring	PMJ Automec 5 May 2004	-55
Internal restructuring	Finnforest 5 May 2004	-400
Internal restructuring	Kemijoki 5 May 2004	-55
Offshoring/Delocalisation	Wärtsilä 14 January 2004	-425
Internal restructuring	Nordea 9 January 2004	-300
Merger/Acquisition	Kesko 8 January 2004	-370
Relocation	Elcoteq 8 January 2004	-230
Offshoring/Delocalisation	Remec 8 January 2004	-280
Internal restructuring	ENSTO 8 January 2004	-140

2003

34 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Raute 18 December 2003	-150
Internal restructuring	Microcell 28 November 2003	-120
Other	Amer Tobacco 19 November 2003	-320
Merger/Acquisition	Kyrel 1 November 2003	+160
Internal restructuring	M-Real 31 October 2003	-155
Internal restructuring	Elisa 28 October 2003	-900
Internal restructuring	Viking Line 28 October 2003	-185
Merger/Acquisition	Hex 22 October 2003	-60
Internal restructuring	Pohjola 21 October 2003	-150
Business expansion	Nokia Mobile Phones 3 October 2003	+150
Internal restructuring	Mäntyluoto Works 23 September 2003	-160
Internal restructuring	Schering 23 September 2003	-111
Offshoring/Delocalisation	Salcomp 11 September 2003	-280
Internal restructuring	PPTH 26 August 2003	-120
Internal restructuring	K-Citymarket 21 August 2003	-143
Internal restructuring	Elisa 19 August 2003	-190
Internal restructuring	Fazer Bakery 8 August 2003	-200
Internal restructuring	Finnet 5 August 2003	-178
Closure	Outokumpu 30 July 2003	-100
Internal restructuring	Valmet Automotive 1 July 2003	-1500
Internal restructuring	Talgo 17 June 2003	-200
Internal restructuring	Flextronics 6 June 2003	-130
Internal restructuring	Sampo Bank 3 June 2003	-346
Internal restructuring	LU keksit 30 May 2003	-55
Internal restructuring	Orion Pharma 30 May 2003	-300
Internal restructuring	Metso Paper 28 May 2003	-200
Internal restructuring	TeliaSonera 21 May 2003	-170
Internal restructuring	Radiolinja 30 April 2003	-290
Internal restructuring	Nokia Networks 10 April 2003	-1800
Internal restructuring	Elcoteq 5 April 2003	-86
Internal restructuring	Finnair 3 April 2003	-1200
Internal restructuring	Outokumpu Copper 3 April 2003	-200
Internal restructuring	Rautaruukki 3 April 2003	-565
Internal restructuring	Valmet Automotive 3 April 2003	-730

2002

18 restructuring cases in Finland

Date	Description	Tags
Internal restructuring	Tecnomen 22 November 2002	-260
Internal restructuring	Jaakko Pöyry Oyj 11 October 2002	-100
Internal restructuring	Sanmina-SCI 11 October 2002	-300
Internal restructuring	Nokia networks 23 September 2002	-250
Offshoring/Delocalisation	Flextronics 13 September 2002	-200
Internal restructuring	Wärtsilä Oyj 13 September 2002	-350
Internal restructuring	NK Cables 13 September 2002	-185
Internal restructuring	YIT Primatel 6 September 2002	-110
Internal restructuring	Raute Oyj 30 August 2002	-20
Internal restructuring	Kemira Oyj 30 August 2002	-100
Internal restructuring	Ericsson 9 August 2002	-90
Internal restructuring	Sandvik Tamrock 9 August 2002	-250
Internal restructuring	Siemens 9 August 2002	-100
Internal restructuring	Patria Vammas 9 August 2002	-100
Offshoring/Delocalisation	L-fashion group 31 May 2002	-100
Internal restructuring	NK Cables 31 May 2002	-300
Offshoring/Delocalisation	Kalmar Industries 31 May 2002	-150
Internal restructuring	TTT Technology 31 May 2002	-150