Metsä Board Annual and sustainability report 2022

BUSINESS OPERATIONS AND VALUE CREATION

SUSTAINABILITY REPORT

FINANCIAL DEVELOPMENT

GOVERNANCE

8. Other notes

Transactions with parent company and sister companies

Transactions with parent company

Transactions with sister companies

■ 8.1 Contingent liabilities, assets and commitments

EUR million

2022

2021

2022 172.9

2021

Sales

24.8

13.7

96.6

Other operating income

5.4

3.9

1.2

1.1

Purchases

167.0

149.5

693.9

547.7

Disputes and claims Metsä Board companies have been sellers in several share transactions in recent years. In these divestments, the companies have issued regular seller’s assurances. Claims presented against Metsä Board companies and costs incurred by the companies due to these assurances cannot be ruled out.

Share of result from associated companies

30.8

114.4

Dividend income Interest income Interest expense

0.0 2.3 0.9

0.0 0.0 1.0

0.0

Receivables Accounts receivable and other receivables

4.2

3.8

80.4

56.9

Commitments

Cash equivalents

338.6

496.4

Liabilities Accounts payable and other liabilities

EUR million

2022

2021

9.5

9.5

76.8

74.3

Leases not yet commenced to which the Group is committed

18.0

Other commitments given on own behalf

1.5 3.8 5.3

1.5

Other commitments

Transactions with associated companies and joint ventures

Total

19.5

Commitments include granted pledges, mortgages and floating charges as well as guarantees.

EUR million

2022

2021

Sales

0.7

0.2 4.2

Purchases

1.7

Investment commitments

Receivables Accounts receivable and other receivables Liabilities Accounts payable and other liabilities

0.1

0.3

EUR million

2022 132.0

2021 80.6

0.7

Payments due in following 12 months

Payments due later

1.6

1.9

Total

133.5

82.4

Metsä Board has classified interest-bearing receivables comparable to cash funds and available immediately from Metsä Group’s internal bank Metsä Group Treasury Oy as Cash and cash equivalents. The receivables from group companies do not include doubtful receiv- ables, and no bad debt was recognised during the period. No security or collateral has been provided for group liabilities.

In 2022 commitments related to an investment to increase Husum’s folding box-board capacity. In 2021 commitments related to property, plant and equipment concern the first phase of the modernisation of the Husum pulp mill and an investment to increase Husum’s folding box-board capacity. Other information Metsä Board has investment grade credit ratings by S&P Global and Moody’s Investor Service. In December 2022 Moody’s upgraded Metsä Board’s rating to Baa2 (was Baa3), with stable outlook (was positive). The company’s rating by S&P Global is BBB-, with a stable outlook.

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