Metsä Board Annual and sustainability report 2022

BUSINESS OPERATIONS AND VALUE CREATION

SUSTAINABILITY REPORT

FINANCIAL DEVELOPMENT

GOVERNANCE

Book value EUR

Country

Holding, %

Number of shares

Subgroup in other countries Metsä Board Sverige Ab Husum Pulp Ab

Sweden

100.00

85,664

190,246,200.28

Material subsidiaries Metsä Board has two material subsidiaries:

• Metsä Board Sverige AB Metsä Board Sverige AB is located in Örnsköldsvik, Sweden. Metsä Board Sverige AB produces folding boxboard and kraftliner. Metsä Board Sverige AB’s sales were EUR 642 million (446). The company’s capacity is 250,000 tonnes of liner and 400,000 tonnes of folding boxboard.

• Husum Pulp AB Husum Pulp AB produces pulp for Metsä Board Sverige Ab and to the market. The company’s sales were EUR 560 million (379) and capacity 730,000 tonnes of chemical pulp. A 30% minority stake in the company was sold to the Swedish forest owners’ cooperative Norra Skog and the transaction was completed on January 4, 2022.

Non-controlling interest’s shares Principal non-controlling interest’s shares

Non-controlling interest Holding, %

Non-controlling interest Share of result, EUR million

Non-controlling interest Share of equity, EUR million

EUR million

Country

2022

2021

2022

2021

2022

2021 146.2

Husum Pulp AB

Sweden

30.0%

30.0%

51.4

21.9

173.2

Business transactions with non-controlling interest

Summary of financial information of subsidiaries with a substantial non-controlling interest

Husum Pulp Ab

Accounting principles Changes in the parent company’s holdings in subsidiaries that do not cause the parent company to lose its control over the subsidi- ary are processed as business transactions concerning equity.

EUR million

2022

2021

Sales

378.8

Result for the period

75.3 22.6

Non-controlling interest’s share of the result

Non-controlling interest’s share of the total comprehen- sive result

-1.5

Dividends paid to non-controlling interest

The sale of a 30 percent stake in the Husum pulp mill to Norra Skog was completed on January 4, 2022. Following the arrangement, the non-controlling interests’ share inceased by EUR 125.7 million and retained earnings by EUR 134.4 million In 2022 and 2021 there were no other significant acquisitions or sales of non-controlling interests.

Non-current assets

313.2 273.7

Current assets

Non-current liabilities

7.1

Current liabilities

85.4

Net assets

494.3

Net cash flow from operating activities Net cash flow arising from investing activities Net cash flow arising from financing activities

68.8

Impact on parent company’s equity from transactions with non-controlling interest:

-133.8 190.2 125.3

Change in cash and cash equivalents

EUR million

2022

2021

The numbers are presented before eliminations.

The sale of a 30 percent stake in the Husum pulp mill, Husum Pulp AB Net effect in equity

134.4

136

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