Metsä Board Annual and sustainability report 2022

Derivatives 2022

Nominal value

Fair value

Fair value through other comprehensive income

Fair value through profit and loss

Derivative liabilities

EUR million

Derivative assets

Fair value net

Interest rate swaps

100.0 100.0

3.1 3.1

3.1 3.1

3.1 3.1

Interest rate derivatives

Currency forward contracts Currency option contracts

1,790.1

31.3

25.0

6.3 2.1 8.4

1.4

4.9 2.1 7.0

281.3

2.2

0.1

Currency derivatives

2,071.4

33.5

25.2

1.4

Oil derivatives

27.5 32.7 60.2

0.5 6.2 6.7

3.9 1.2 5.0

-3.3

-3.3

Natural gas and propane derivatives

5.0

2.1 2.1 3.5

2.9

Commodity derivatives

1.7

-0.4

Derivatives total

2,231.5

43.4

30.2

13.2

9.7

Derivatives 2021

Nominal value

Fair value

Fair value through other comprehensive income

Fair value through profit and loss

Derivative liabilities

EUR million

Derivative assets

Fair value net

Interest rate swaps

100.0 100.0

0.0 0.0

1.7 1.7

-1.7 -1.7

0.0 0.0

-1.7 -1.7

Interest rate derivatives

Currency forward contracts

1,066.9 1,066.9

2.0 2.0

18.5 18.5

-16.5 -16.5

-0.2 -0.2

-16.3 -16.3

Currency derivatives

Electricity derivatives

4.4 17.1

4.9 3.7

0.0 0.0 0.1 0.1

4.9 3.7

4.9 3.7

Oil derivatives

Natural gas and propane derivatives

14.6 36.1

23.5 32.0 34.0

23.4 31.9 13.7

23.4 31.9 13.9

Commodity derivatives

Derivatives total

1,203.0

20.3

-0.2

Changes in the value of hedge accounting and the effects on profit or loss are presented in Note 5.1 Equity.

Economic effect of the net settlement of instruments under master netting agreements executed

2022

2021

Assets and liabilities related to master netting agreements

Assets and liabilities related to master netting agreements

Financial derivatives on-balance sheet

Financial derivatives on-balance sheet

Net risk

Net risk

Derivative assets Derivative liabilities

43.4

43.4

34.0 -20.3

34.0 -20.3

-30.2

-30.2

Master netting agreements are used for derivative contracts entered into by the Group and its counterparties. In the event of unlikely credit events, all valid transactions based on the agreement will be cancelled, and only one net sum will be payable by each counterparty for all the transactions. The items are not netted on the balance sheet.

131

Consolidated financial statements | METSÄ BOARD ANNUAL AND SUSTAINABILITY REPORT 2022

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