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Metsä Board Financial 215 Financial statements statements review review 215

Highlights in 215 Paperboard delivery volumes increased by 12% compared to 214 Operating profit improved 32% Strong operating cash flow and balance sheet Board proposes to AGM a dividend of,17 EUR / share Husum investment programme proceeded as planned Investment decision on own extrusion line Divestment of Gohrsmühle mill and exit from paper production 2

Strong financial performance in 215 215 214 Change Sales EUR million 2,8 2,8 --- EBITDA, excl. NRIs EUR million 283 236 2% % of sales % 14,1 11,8 Operating result, excl. NRIs EUR million 18 137 31% % of sales % 9, 6,8 Result before taxes, excl. NRIs EUR million 15 1 5% Earnings per share EUR,39,2 95% ROCE, excl. NRIs % 11,3 9,1 Gross investments EUR million 178 44 Cash flow from operations EUR million 247 198 25% 3

% % Continuous improvement in profitability ROCE-%, excl. non-recurring items EBIT-%, excl. non-recurring items 12 Target over 12% from 217 11,3 1 9, 1 8 6 4 2 3,4 4,8 6,4 9,1 8 6 4 2 2,4 3,6 5,2 6,8 211 212 213 214 215 211 212 213 214 215 4

Operating result in Q4 weakened as expected, sales down due to the decreased paper deliveries 6 5 4 3 2 Sales EUR million 479 51 494 514 499 526 522 498 462 Q4/13 Q1/14 Q2/14 Q3/14 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 5 4 3 2 1 6% Operating result* EUR million and % of sales 7% 6% 7% 7% 29 36 28 35 37 43 47 55 35 8% 9% 11% Q4/13 Q1/14 Q2/14 Q3/14 Q4/14 Q1/15 Q2/15 Q3/15 Q415 8% 15% 1% 5% % 5 4 3 2 1 4% 4% 4% Pre-tax result* EUR million and % of sales 5% 6% 6% 18 21 2 27 32 32 4 48 3 8% 1% Q4/13 Q1/14 Q2/14 Q3/14 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 7% 15% 1% 5% % 5 *) excluding non-recurring items

Paperboard deliveries declined slightly in Q4/215 Growth in 215 vs. 214 was 12% 1, tonnes 36 3 24 94 93 95 91 112 11 12 111 13 141 137 131 18 12 6 189 192 197 185 191 197 21 23 24 213 224 224 6 Q1/13 Q2/13 Q3/13 Q4/13 Q1/14 Q2/14 Q3/14 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 Folding boxboard Fresh forest fibre linerboard Note! Figures exclude wallpaper deliveries

EUR million EUR million Paperboard segment in Q4/215 4 Sales 6 Operating result, excl. non-recurring items 16% 15% 16% 14% 16% 13% 13% 3 2 1 4 2 51 61 6 65 51 1% Operating result, M 7% Operating result, M 4% EBIT-% 1% Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15-2% 7 Q4/215 (Q3/215) Delivery volumes decreased due to seasonality and were 365 tons (373 ) Negative impact from the investment related integrate shutdown in Husum was EUR 2 million, of which slightly less than half was allocated to Paperboard segment Price levels remained stable. Metsä Board s FBB price increase announcement in Europe came into effect on 1 December.

EUR million EUR million Non-core operations segment in Q4/215 Sales Operating result, excl. non-recurring items 15 1 5 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 2-2 -6-1 -14-18 -1,8-3,2-3,4-1,3-8,4-1% -3% -3% -2% Q4/14 Q1/15 Q2/15 Q3/15 Q4/15-17% 2% % -2% -4% -6% -8% -1% -12% -14% -16% -18% Operating result, M Operating result, M EBIT-% Q4/215 (Q3/215) Significant decrease in paper delivery volumes Negative impact from the investment related integrate shutdown in Husum was EUR 2 million, of which slightly over a half was allocated to Non-core operations segment Production of uncoated paper sheets ended in Husum 8

FX exposure and sensitivities FX rate changes in the main foreign currencies were favourable to Metsä Board in 215 Hedge accounting costs in 215 were EUR 22 million (1) Hedging duration of the main foreign currency flows is 3 6 months Segment figures reflect exchange rate changes rapidly but hedge accounting result in Other operations balance the impact FX exposure by currency Annual gross amount EUR 1.1 billion 9 % 3 % USD Annual FX sensitivities to Group EBIT 1 % strengthening of foreign currency vs. EUR will have an impact on Metsä Board s annual EBIT of Currency 215 216 (est.) 26 % 62 % SEK GBP USD, $ EUR +45 million EUR +6 million GBP, EUR +2 million EUR +1 million Other currencies Swedish krona EUR -3 million EUR -3 million 9

Strong balance sheet Equity ratio, % Net gearing, % Net debt, EUR million and Net debt/ebitda 5% 4% 3% 2% 1% % 47% 33% 27% 211 21 213 214 215 12% 1% 8% 6% 4% 2% % 16% 73% 7% Target 7% 51% 32% 211 212 213 214 215 1 8 6 4 2 4,4 3,4 2,9 1,8 783 625 597 427 333 211 212 213 214 215 1,2 5 4 3 2 1 Net debt, EUR million Net debt/ebitda 1

Capital expenditure EUR million 18 15 12 9 6 3 21 211 212 213 214 215 216E Capex Growth capex Depreciation Annual capex excluding the growth capex is EUR 4 6 million Main growth capexes in 215 216 : Husum investment: EUR 17 million (in 215: 132 M ) Extrusion line: EUR 38 million (in 216: 23M ) Metsä Fibre s bioproduct mill: EUR 25 million* (216) 11 *) investment in equity

Investment programme in Husum is completed The new FBB production line is in the start-up phase Delay in the start-up phase will have a slight negative impact on the operating result in Q1/216 Integrate shutdown had approximately EUR -2 million impact on Q4/215 operating result Targeted product quality is expected to be reached by Q3/216 according to the original plan Folding boxboard production (BM1) Full production capacity (4, t/a) reached by the end of 216 Deliveries mainly to Americas and Food service globally expected volume in 216 at least 2, tonnes Linerboard production (BM2) Capacity 3, t/a Deliveries to Europe and Americas Remaining uncoated paper* production to linerboard production by end of 217 12 *) current run-rate 1, tn/a

Financial impacts of transformation Investment programme in Husum mill, Sweden Annual EBIT impact EUR +5 million Roughly one third will materialise in 216, full impact in 218 Gohrsmühle divestment Annual EBIT impact EUR +2 million Roughly half materialised in 215, full impact in 216 Reduces annual sales by EUR 9 million 13

Outlook for Q1/216 Total delivery volumes in paperboard will grow compared to Q4/215 Average price level in FBB is expected to decline due to the start-up volumes from the new FBB production line The delay in the start-up phase of the new FBB production line will have a negative impact on pulp and paperboard production volumes Total production costs are expected to remain stable 14

Profit guidance for Q1/216 Metsä Board s operating result excluding non-recurring items in Q1/216 is expected to remain roughly at the same level as in Q4/215 15

The Board proposes a dividend of,17 EUR / share which equals 44% of EPS Metsä Board s dividend payout target is at least 1/3 of EPS Average pay-out ratio during 212 214 has been 4%,2,18,16,14,12,1,8,6,4,2,17,12,9,6 212 213 214 215 16 215 CMD

Summary Solid financial performance in 215: Improved profitability, strong operating cash flow and balance sheet Metsä Board s paperboard deliveries grew by 12% compared to 214 Healthy demand in fresh forest fibre paperboards expected to continue Metsä Board s new FBB production line is in the start-up phase in Husum. The target is to sell 2, tonnes of new FBB to Americas and food service globally in 216 Transformation process to pure paperboard company is completed 17

Appendix

Other operations segment in Q4/215 Other operations segment include costs which are not allocated to units, e.g. head office costs and hedge accounting Cost base of these is roughly EUR 5 million per quarter Result fluctuation is mainly caused by hedge accounting, which had a total negative impact of EUR 22 million in 215 (-1) EUR million -3-6 -9-12 -15 Other operations segment: Operating result, excl. non-recurring items -2-6 -6-12 -14-9 -9-8 Q1/14 Q2/14 Q3/14 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 19

EUR million EBITDA development 3 EBITDA, excl. non-recurring items 283 16% 25 2 15 18 185 8,8 % 28 1,3 % 236 11,8 % 14,1 % 14% 12% 1% 8% 1 5 7,2 % 6% 4% 2% 211 212 213 214 215 % 2

Financial costs are declining steadily Net financial costs and average interest rate EUR % 6 4 2 47 56 39 32 212 213 214 215 Net financial costs, EUR million Average interest rate, % 5,5 5, 4,5 4, 3,5 3, Net financial costs in FY215 totalled EUR 32 million (214: 39) Net financial costs in Q4/215 totalled EUR 4.7 million (Q3/15: 7.1) Declining costs due to the lower interest rates and credit margins as well as decline in IB debt Average interest rate in IB debt in FY215 was 3.8% (4.) 21

Strong cash flow from operations EUR million 3 25 2 15 114 157 11 198 155 25 188 214 254 119 118 245 1 5-19 19-24 92 57 78 51 46 74 56 33 9 56 8 91 45 66 8 7-5 -1-37 Q1/14 Q2/14 Q3/14 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 Cash flow from operations, quarterly Cash flow from operations, rolling 12 months Free cash flow, quarterly Free cash flow, rolling 12 months 22

Diversified funding sources, strong liquidity Debt structure Total EUR 659 million 31 December 215 Available liquidity Total EUR 49 million 31 December 215 24 % 12% Bonds 3 % 34 % Loans from financial institutions Pension loans Finance leases and other loans 2 % 13 % Liquid assets and investments 67 % Revolving credit facility Undrawn pension loan Average interest rate of IB at the end of 215 was 3.8% and average repayment time of long-term borrowing 2.6 years. 23

Ownership structure on 31 December 215 Shares, % (total no. of shares 355,512,746) Votes, % (total no. of votes 1,37,53,115) Households Non-profit organisations Foreigners* 5,3 4,5 11,2 16,8 2,2 Households Non-profit organisations Foreigners* 1,9 1,8 14,4 1, 4,1 7, Metsäliitto Cooperative Other companies 19,8 Metsäliitto Cooperative Other companies Finance and insurance companies Public sector organisations 4,2 Finance and insurance companies Public sector organisations 6,9 Source: Euroland * incl. nominee registered 24

Price development of FBB and white-top kraftliner in Europe in 29 215 EUR/ tn 11 1 9 8 7 6 5 29 21 211 212 213 214 215 Taivekartonki Folding boxboard Valkopintainen White-top kraftliner kraftlaineri Sources: Pöyry Management Consulting ja FOEX Indexes Ltd

Price development in pulp (PIX) 24 215 USD 15 1 95 9 85 8 75 7 65 6 55 5 45 4 35 USD Havu Lehti Havu Lehti EUR '4 '5 '6 '7 '8 9 '1 '11 '12 '13 '14 '15 EUR 15 1 95 9 85 8 75 7 65 6 55 5 45 4 35 Source: Foex Indexes Ltd 3.2.216