Metsä Board Annual and sustainability report 2022

Land and water areas

Buildings and constructions

Machinery and equipment

EUR million

Owned

Leased

Owned

Leased

Owned 2,557.8

Leased

Acquisition cost, 1 Jan. 2021

17.0 0.0 0.0 -1.8

2.3

410.7

10.8

21.9 -0.2

Translation differences

-2.6

0.2

-27.2 40.5 -27.7

Additions Decrease

0.3

1.6

1.4

2.5

-0.6

-11.5

-2.1

-8.5

Transfers between items

0.5

3.0

19.7

Acquisition cost, 31 Dec. 2021

15.7

2.0

401.2

10.2

2,563.2

15.7

Accumulated depreciation and impairment charges 1 Jan. 2021

-0.5

-0.2

-282.1

-4.8

-2,066.3

-9.7

Translation differences

0.0

2.0 0.6 7.3 -7.9

-0.1

22.0

0.1

Accumulated depreciation on deductions and transfers

0.1

1.5

7.7

8.5

Assets held for sale

-0.1 -0.3

15.1

Depreciation for the period

-2.0

-67.4

-5.0

Impairments Accumulated depreciation and impairment charges 31 Dec. 2021

-0.5

-0.5

-280.0

-5.4

-2,093.5

-6.2

Book value, 1 Jan. 2021

16.5 15.2

2.1 1.4

128.7 121.3

6.0 4.8

491.4

12.2

Book value, 31 Dec. 2021

469.7

9.5

Other tangible assets

Construction in progress

Total

Total

EUR million

Owned

Owned

Owned 3,168.7

Leased

Total

Acquisition cost, 1 Jan. 2021

24.8 -0.2

158.4

35.0

3,203.7

Translation differences

-4.5

-34.5 214.6

0.0

-34.5 218.7 -50.9

Additions Decrease

0.4

172.2

4.1

-0.4

1.6

-39.7

-11.2

Transfers between items

-1.6

-21.7 306.1

Acquisition cost, 31 Dec. 2021

23.0

3,309.2

27.8

3,337.0

Accumulated depreciation and impairment charges 1 Jan. 2021

-15.4

-2,364.3

-14.7

-2,379.0

Translation differences

0.2

24.2

0.0

24.2

Accumulated depreciation on deduction and transfers

8.4

10.1 -0.1 -7.4

18.4

Assets held for sale

0.3

22.7

22.6

Depreciation for the period

-0.9

-76.2

-83.6

Impairments

-4.6

-4.6

Accumulated depreciation and impairment charges 31 Dec. 2021

-15.9

-2,389.8

-12.2

-2,401.9

Book value, 1 Jan. 2021

9.4

158.4

804.4

20.2

824.7

Book value, 31 Dec. 2021

7.2

306.1

919.4

15.6

935.0

Assets held for sale include Oy Hangö Stevedoring Ab’s assets.

Leases

Impairments Year 2022 Impairments in 2022 include EUR 0.3 million of impairments related to the discontinuation of Russian business operations and EUR 0.7 million related to the restructuring of customer service and supply chain management. Year 2021 Metsä Board invests its folding boxboard capacity at Husum in Sweden. When the investment is completed, some of the board mill’s machinery and equipment will be taken out of service. In 2021 there were an impairment loss of EUR 4.6 million recognised in the assets that will be taken out of service. Borrowing costs Borrowing costs capitalised in 2022 totalled to EUR 8.3 million (4.0). The average interest rate used in capitalisation was 2.2% (2.1%).

EUR million

2022

2021

Costs related to short-term leases

0.8

1.1

Costs of leases in which the underlying asset is of low value

1.5

3.9

Interest expenses

0.5

0.5 7.6

Cash outflow for leases

25.6

Disclosures on lease liabilities are presented in Note 5.5 (Financial liabilities) and 5.6 (Management of financial risks) and disclosures on lease obligations in Note 8.1 (Commitments and contingencies).

111

Consolidated financial statements | METSÄ BOARD ANNUAL AND SUSTAINABILITY REPORT 2022

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