Metsä Board Annual and sustainability report 2022

Taxes

Metsä Board’s business generates taxes to finance public society. In addition to taxes and tax-like payments we pay as a taxpayer our value chain generates various other taxes. Considering all directly and indirectly generated taxes and tax-like pay- ments arising from Metsä Board’s operations, our economic contribution to surrounding society is material. Metsä Board is committed to follow international transfer pricing guide- lines and local tax laws and regulations in all of its operating countries. Majority of Metsä Board’s management, production and other functions are located in Finland, thus most of the corporate taxes are paid in Finland. Based on our Board Tax Policy Metsä Board’s business models and structures shall always be based on business reasons and real substance.

We refrain from artificial means to decrease our tax cost. Metsä Board’s cooperation with tax authorities is transparent and active. In Finland Metsä Board participates in enhanced cooperation with Finnish Tax Administration. Tax issues are managed by Metsä Board’s tax function and taxes are in the scope of Board of Directors’ Audit Committee’s regular follow-up. Metsä Fibre’s share of result Metsä Board’s consolidated result includes associated company Metsä Fibre’s result share (24.9% ownership). Metsä Fibre pays corporate income taxes on its own results and Metsä Board consolidates the result share on post-tax basis.

Taxes to be paid

Finland

Sweden

Other countries

Total

EUR million

2022

2021 25.4 29.5

2022

2021 20.8 14.7

2022

2021

2022

2021

Direct taxes on Corporate income Payroll related taxes and contributions

5.7

26.7 14.5

4.5 4.1 0.0 0.2 8.7

5.6 3.5 0.0 0.2 9.2

36.9 47.9 10.4

51.8 47.6

29.4

Operational taxes

4.1 0.6

4.1 0.3

6.2 0.0

4.8 0.0

8.9 0.5

Other taxes

0.8

Total

39.8

59.4

47.5

40.2

96.0

108.8

Quarterly data

Full year

Quarterly

EUR million

2022

2021 IV/2022 III/2022 II/2022 I/2022 IV/2021 III/2021

II/2021

I/2021

Sales

2,479.6 2,084.1

599.8

647.3

650.5

582.0

518.5

516.1

555.8

493.7

2022 520.7

2021 IV/2022 III/2022 II/2022 I/2022 IV/2021 III/2021

II/2021

I/2021

Operating result, comparable

386.6

100.8

152.5

145.9

121.5

91.3

104.0

102.5

88.8

2022 531.5

2021 IV/2022 III/2022 II/2022 I/2022 IV/2021 III/2021

II/2021

I/2021

Operating result

375.9

94.7

153.4

142.6

140.7

90.8

99.4

103.7

82.0

Share of profit from associated companies

0.0

0.0

0.0 -1.8

0.0

0.0

0.0

0.0

0.0

0.0 -1.1

0.0

Exchange gains/losses

-5.0

-2.3

-0.5 -0.6

-2.3 -0.3

-0.4

-0.6

-0.3 -2.8 96.4

-0.4 -2.7 78.9

Other financial income and expenses

-1.7

-7.7

0.5

-1.2

0.6

-2.8

Result before tax

524.9

365.8

93.4

152.4

140.0

139.1

90.7

99.8

2022

2021 IV/2022 III/2022 II/2022 I/2022 IV/2021 III/2021

II/2021

I/2021

Operating result, % of sales

21.4

18.0

15.8

23.7

21.9

24.2

17.5

19.3

18.6

16.6

Full year

Quarterly

1,000 t

2022

2021 IV/2022 III/2022 II/2022 I/2022 IV/2021 III/2021

II/2021

I/2021

Deliveries Folding boxboard

1,208

1,296

285 133 105

308 146 124

308 164 152

307 166 122 187

300 143 120 203

319 156 104 178

348 166 156

329

White kraftliner

609 503

627 496 762

162

Metsä Fibre’s pulp 1) Metsä Board’s pulp

116

717

162

177

192

185

196

2022

2021 IV/2022 III/2022 II/2022 I/2022 IV/2021 III/2021

II/2021

I/2021

Production Folding boxboard

1,272

1,272

264 133 319 190

337

336

335

295

317 155 335 184

318 160 329

342

White kraftliner

605

634

147

164

162

155

164

Metsä Fibre’s pulp 1) Metsä Board’s pulp

1,409

1,362

360

362

368

335 183

362 186

731

747

190

171

181

194

1) Corresponds to Metsä Board’s ownership of 24.9 per cent in Metsä Fibre.

167

Key figures | METSÄ BOARD ANNUAL AND SUSTAINABILITY REPORT 2022

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