Metsä Board Annual review 2023

METSÄ BOARD Annual review 2023

EUR

2023

2022

EUR

2023

2022

12. Shareholders’ equity

13. Mandatory provisions Provisions for pension 1.1.

Business operations and value creation 2 This is Metsä Board 4 CEO’s review 6

Restricted equity Share capital 1.1. A-shares

738,948.00

843,168.00 -104,220.00 738,948.00

Decrease

51,788,806.85 506,092,733.55 557,881,540.40

51,788,806.85 506,092,733.55 557,881,540.40

31.12.

738,948.00

B-shares

Strategy and financial targets

Total

Provisions for unemployment pension costs 1.1.

8

Value creation

172,714.66 -172,714.66

Share capital 31.12. A-shares

Decrease

51,788,806.85 506,092,733.55 557,881,540.40 259,659,751.43 -64,386,564.29 195,273,187.14

51,788,806.85 506,092,733.55 557,881,540.40

31.12.

Financial development 10 Key figures 12

B-shares

Total

Provisions for environmental obligations 1.1.

1,990,909.00

2,744,233.69

Report of the Board of Directors

Fair value reserve 1.1.

116,464,042.72 143,195,708.71 259,659,751.43

Increase Decrease

29,091.00

Changes

20 72

• Sustainability statement • Sustainability statement assurance report

-689,228.10 -64,096.59 1,990,909.00

Fair value reserve 31.12.

Cancellation of unused provision

31.12.

2,020,000.00

Restricted equity total

753,154,727.54

817,541,291.83

74

Consolidated financial statements

Total provisions 1.1.

Unrestricted equity Reserve for invested unrestricted equity 1.1. Reserve for invested unrestricted equity 31.12.

2,729,857.00

3,760,116.35

210,639,481.81 210,639,481.81

210,639,481.81 210,639,481.81

78 Notes to the consolidated financial statements 126 Parent company financial statements 129 Notes to the parent company financial statements 142 The Board’s proposal to the Annual General Meeting for the distribution of funds 143 Auditor’s Report 147 Shares and shareholders 151 Ten years in figures 152 Taxes 153 Production capacities 155 Calculation of key ratios and comparable performance measures Corporate governance 157 Corporate governance statement 165 • Board of Directors of Metsä Board 168 • Corporate Management Team of Metsä Board

Increase Decrease

29,091.00

-966,162.76 -64,096.59 2,729,857.00

Cancellation of unused provision

Retained earnings 1.1.

398,647,671.61

440,647,402.92 -7,838,135.78 -145,782,413.01 111,620,817.49 398,647,671.61

31.12.

2,758,948.00

Acquisition of own shares

Dividends

-205,740,701.92 115,336,218.41 308,243,195.50

Profit for the financial period

14. Deferred tax assets and liabilities Deferred tax assets Mandatory provisions

Retained earnings 31.12.

551,789.60 551,789.60

545,971.40 545,971.40

Unrestricted equity total

518,882,677.31

609,287,153.42

Total

Equity total 31.12

1,272,037,404.85

1,426,828,445.25

Deferred tax liabilities Valuation of Pohjolan Voima Oyj shares at fair value

44,721,973.05 4,096,267.21 48,818,240.26

62,945,573.05 1,969,308.31 64,914,881.36

Distributable funds Reserve for invested unrestricted equity Profit from previous financial periods

Financial instruments

210,639,481.81 192,906,977.09 115,336,218.41 518,882,677.31

210,639,481.81 287,026,854.12 111,620,817.49 609,287,153.42

Total

Profit for the financial period

Deferred tax assets (+) and liabilities (-), net

-48,266,450.66

-64,368,909.96

Distributable funds

The deferred tax liability for accrued depreciation in 2023 was EUR 40.1 million (35.2).

15. Non-current liabilities Other liabilities Bonds

249,685,345.02 164,705,882.36

249,601,391.02 176,470,588.24 2,399,500.74 64,368,909.96 1,082,432.07 493,922,822.03

Loans from financial institutions

Government grants Deferred tax liabilities Advance payments

865,945.59

48,266,450.66 7,354,456.51 470,878,080.14

Total

170 Remuneration report 174 Investor relations and investor information

Non-current liabilities total

470,878,080.14

493,922,822.03

136

137

Parent company financial statements | METSÄ BOARD ANNUAL REVIEW 2023

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