Volvo 960 Owner's Manual page 109

1996 Volvo 960
Folding rear seat; increasing the cargo space
The center head restraint should be lowered manually before folding down the rear seat backrest. The
outboard head restraints retract automatically when the backrest is folded down.
The rear seat head restraints can be raised by pulling straight up or lowered by grasping the restraint,
pulling it slightly forward and pushing down.
pg. 2:13 Folding rear seat (wagon)
The rear seat is split 60/40 so that each section can be folded independently.
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Seat cushion strap