Metsä Board Investor presentation Q4/2015



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Metsä Board Investor presentation

Contents Investment highlights 3 Operating environment and market position 14 Strategic cornerstones and financial targets 21 Finalising the transformation 29 results and outlook 37 Balance sheet and funding 49 Product development and capital expenditure 58 Capacity and deliveries 63 Cost structure and sourcing 68 Sustainability 73 General information 80 Owners 88 Contact information 91 2

Investment highlights

Metsä Board is market leader in folding boxboard in Europe and global market leader in coated white top kraftliner Sales split 2015 Main customers are consumer goods companies, converters and merchants High profitability and extensive R&D Paperboard* Paper Steady cash flow generation and strong balance sheet High fibre know-how and self-sufficiency in pulp Valuable holdings in Metsä Fibre (24.9%) and Pohjolan Voima (2.6%) Global sales to over 100 countries and eight production units in Finland and Sweden Sales by region 2015 EMEA Americas APAC 4 *) Includes market pulp

Metsä Board s customers benefit from high-performance packaging materials Folding boxboard, white top kraftliners and fully bleached linerboard CONSUMER GOODS RETAIL- READY FOOD SERVICE

Metsä Board s paperboard business profitability is top of its field in Europe 6

% % Strong profitability development ROCE-%, excl. non-recurring items EBIT-%, excl. non-recurring items 12 Target over 12% from 2017 11,3 10 9,0 10 8 6 4 3,4 4,8 6,4 9,1 8 6 4 2,4 3,6 5,2 6,8 2 2 0 2011 2012 2013 2014 2015 0 2011 2012 2013 2014 2015 7

Strong continuing improvement in productivity No. of employees 2 800 Production capacity (tonnes) / employee at current mills Production capacity/ employee 2000 1900 2 500 Production capacity/employee Number of employees 1800 1700 2 200 1600 1 900 1500 1400 1 600 1300 1 300 1200 1100 1 000 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016E 1000 8

Metsä Board s paperboards are examples of successful product development 27,7 g Metsä Board s folding boxboard 9 Pure and safe Superior printing surface Consistently high quality Even over 30% lighter in weight than other paperboards Metsä Board s paperboards offer an excellent way for consumer goods companies to improve quality of their packages and sustainability of their operations 35,2 g Solid bleached board 40,8 g Recycled fibre board 30,2 g Average folding boxboard

Metsä Board is the market leader in Europe Continuous steady growth above the market The biggest growth drivers are strong and long-term customer relationships innovative high-performance product portfolio to replace other packaging materials best-in class customer service concept In Europe, paperboard sales volume in 2015 up by 12% compared to 2014 Metsä Board uses only fresh forest fibres from sustainably managed northern forests 10

Metsä Board has a significant foothold in North America Americas is Metsä Board s main growth market The biggest growth drivers are Limited local supply in high-quality paperboards Due to strong consolidation, converters without own paperboard production are looking for alternatives In folding cartons their share is 40 50% Growing environmental awareness In Americas, paperboard sales volume in 2015 up by 16% compared to 2014 11 Paperboard offers a sustainable option for plastics such as styrofoam in food service applications.

Focus on the high-quality segment in APAC Metsä Board is the paperboard quality benchmark in Asia Responsible consumer goods companies promote good packaging Sustainability Traceable raw materials Product safety Due to the local overcapacity in Asia, the timing is not good for aggressive growth Global consumer goods companies not willing to change paperboard suppliers easily in the high-quality segments 12

High threshold for new producers to enter high-quality board segment Limited availability of high quality fibre Sustainably harvested high quality fresh forest fibres are a must Own state of art chemical, mechanical and BCTMP pulping capacity vital competitive factors Leading global consumer goods companies and corrugated box manufacturers not willing to change paperboard suppliers easily in the high-quality segments High speed packaging lines very quality sensitive Requirements for uniform brand look and feel globally Sustainability and product safety aspects Skilled people and organizations a crucial success factor High-quality paperboard companies have traditions from several generations 13

Operating environment and market position

Demand is based on global trends GLOBALISATION TECHNOLOGY SUSTAINABILITY CONSUMPTION Increasing role of retail and harmonisation of global brands Growing importance of logistics Consolidation of carton converters New innovations utilising wood fibre and other biomaterials Continuous development of production technologies Digitisation and automatisation change business dynamics Greater significance of resource efficiency drives circular economy and life-cycle thinking Increasing regulation brings additional obligations Social responsibility through value chain Growing consumption and consumers increasing quality needs globally Stronger demand for sustainable packaging Digital services change purchasing behavior

The global fresh forest fibre paperboard packaging market is about USD 110 billion The total packaging market is USD 800 billion Estimated average annual growth rate of fresh forest fibre paperboard is 3 4% USD 110 bn Fresh forest fibre paperboard Other wood fibre based materials Non-fibre based materials 140 120 100 80 60 40 20 0 USD bn 2013 2014 2015 2018E 16 Source: Metsä Board estimates

Global cartonboard market is about 36 Mt/a* The share of FBB is 9 Mt or 25% of the total market North America 6 Mt/a Folding boxboard Other fresh forest fibre grades EMEA 8 Mt/a APAC 20 Mt/a Recycled grades Lat. Am. 2 Mt/a Avg. growth rate for premium cartonboards is 3 4%/a 17 Source: Metsä Board estimates *) Excluding liquid packaging board, cup & plate stock, liner and uncoated recycled board.

Market price development in Europe Folding boxboard and white-top kraftliner 1100 EUR/tonne 1000 Folding boxboard 1/2009 12/2015 900 800 700 White-top kraftliner 1/2009 12/2015 600 500 2009 2010 2011 2012 2013 2014 2015 18 Folding boxboard White-top kraftliner Sources: Pöyry Management consulting, FOEX Indexes Ltd.

Pulp price development in USD and EUR (PIX) Pulp Price Indexes Europe USD 1050 1000 950 900 850 800 750 700 650 600 550 500 450 400 350 Havu Softwood pulp Lehti Hardwood pulp Havu Softwood pulp Lehti Hardwood pulp '04 '05 '06 '07 '08 09 '10 '11 '12 '13 '14 '15 USD EUR EUR 1050 1000 950 900 850 800 750 700 650 600 550 500 450 400 350 19 Source: Foex Indexes Ltd

Metsä Board has a strong position in Europe Largest Folding Boxboard Producers in Europe Capacity: 1000 tonnes/a Largest White Fresh Forest Fibre Linerboard Producers in Europe Capacity: 1000 tonnes/a 42% 33% * 22% 24% 6% 8% 11% 8% 10 % 14 % Sources: Metsä Board, Pöyry Management Consulting Oy *Currently, the paperboard machine BM2 in Husum produces simultaneously uncoated paper (capacity 100,000 tn/a). This production will be finished by the end of 2017.

Strategic cornerstones and financial targets

Metsä Board s vision is to be the preferred supplier of premium paperboards creating value for customers globally Strategic cornerstones are Focus Growth Profitability Responsible profitability Reliability Cooperation Renewal 22

Focus Focus on premium fresh forest fibre paperboards for consumer and retail packaging This means to us: We focus on serving customers whose quality expectations require our high quality, light and strong packaging materials Our paperboards are produced from fresh forest fibres Our products are used for packages at the store and from the store to the consumer 23

Growth Grow profitably together with brand owner, converter and merchant customers globally in businesses that benefit from our safe and sustainable paperboards This means to us: We grow in end-uses where our product is best suited to protecting our customers products and promoting their brands and businesses Our customer base is global, including brand owner, private label, converter and merchant customers By selecting businesses that benefit from our paperboards we can generate value for our customers and grow profitably with them 24

Profitability Profitability is based on superior cost efficiency and healthy sales prices driven by high-quality pulps and unique technical know-how This means to us: Our superior cost efficiency will be achieved by further developing productivity and efficiency of our mills, operations and people We will continue to drive down purchasing costs in all areas Our self-sufficiency in high-quality pulps together with unique paperboard making expertise helps us to improve our market position further and maintain healthy price levels 25

Financial targets Return on capital employed (ROCE) a minimum of 12% from 2017 onwards Net gearing not to exceed 70% Minimum ROCE 12%* from 2017 Maximum net gearing 70% 9,1 11,3 106 % 4,8 6,4 % 72 70 51 3,4 32 2011 2012 2013 2014 2015 * excl. non-recurring items 2011 2012 2013 2014 2015 26

Main priorities and actions to achieve financial targets Grow the paperboard businesses profitably globally Ensure successful sales of new capacity Secure good price levels Keep best in class product quality and improve supply chain Develop new products for existing and new end uses Continue productivity improvements and cost savings 27

The Board proposes a dividend of 0,17 EUR / share from FY 2015 which equals 44% of EPS Metsä Board s dividend payout target is at least 1/3 of EPS Average pay-out ratio during 2012 2014 has been 40% 0,2 0,18 0,16 0,14 0,12 0,1 0,08 0,06 0,04 0,02 0 0,17 0,12 0,09 0,06 2012 2013 2014 2015 28 2015 CMD

Finalising the transformation

Metsä Board s successful transformation Market growth Fresh Forest Fibre Paperboard 2006: New strategy 2007 2013: Numerous divestments, closures and restructuring measures 2015: Completion of the transformation European paper ROCE % The leading fresh forest fibre paperboard company in Europe 30

Husum will become a leading fresh forest fibre paperboard unit in Europe Folding boxboard production Capacity 400,000 t/a Deliveries mainly to Americas and Food service globally Start-up phase in Jan 2016, full production capacity reached by the end of 2016 Expected delivery volumes in 2016 at least 200,000 tonnes Linerboard production Capacity 300,000 t/a Deliveries to Europe and Americas Remaining uncoated paper* production to linerboard production in 2017 Capacity changes 2014 vs. 2017: Paperboard capacity +700,000 tn/a Paper capacity -600,000 tn/a 31 *) Currently, the paperboard machine BM2 produces simultaneously uncoated paper (capacity 100,000 tn/a).

1,000 tonnes Ambitious growth targets for new paperboard volume from Husum mill If the demand/supply situation so requires in the coming years, Metsä Board has possibilities to adjust its production accordingly A total of 400,000 tonnes of new FBB capacity 2 000 1 500 250 150 150 1 000 500 32 0 Estimated deliveries in 2015 Folding boxboard to Americas Food service board globally Linerboard to Europe and Americas Targeted deliveries in 2018

1,000 tonnes Most important growth area is Americas 300 250 Actual and targeted deliveries to Americas 300 250 200 150 100 50 0 2011 2012 2013 2014 2015 2018 target Folding boxboard Fresh forest fibre linerboard 33

Gohrsmühle mill in Germany divested to mutares in May 2015 mutares AG is a stock listed German industrial holding company focusing on acquiring companies in special situations Negative cash flow impact of about EUR 37 million, which was clearly less than in the case of a potential closure Positive non-recurring item of EUR 17.5 million was booked in Q2/2015 Gohrsmühle s main products are cast coated and label papers and there are approximately 480 employees 34

Completion of the transformation and expected impacts Based on growth of paperboard business and discontinuation of paper production, Metsä Board s annual sales is expected to remain rather stable Transformation process in Husum mill, Sweden Annual Operating result impact +EUR 50 million Fully impact mostly in 2017 and fully in 2018 Expected impact on 2016 is roughly one third of the total Gohrsmühle divestment Annual Operating result impact +EUR 20 million Roughly half materialised in 2015 Reduces annual sales by EUR 90 million Total paperboard capacity after the transformation over 2 million tonnes 35

Paperboard is Metsä Board s core business 2014 2015 2016E 26 % 19 % 4 % 74 % 81 % 96 % Paperboard Paper Paperboard Paper Paperboard Paper 36 Paperboard includes market pulp

Metsä Board results Financial and outlook statements review 2015

Highlights in 2015 Paperboard delivery volumes increased by 12% compared to 2014 Operating profit improved 32% Strong operating cash flow and balance sheet Board proposes to AGM a dividend of 0,17 EUR / share Husum investment programme proceeded as planned Investment decision on own extrusion line Divestment of Gohrsmühle mill and exit from paper production 38 Q4 2015

Strong financial performance in 2015 2015 2014 Change Sales EUR million 2,008 2,008 --- EBITDA, excl. NRIs EUR million 283 236 20% % of sales % 14,1 11,8 Operating result, excl. NRIs EUR million 180 137 31% % of sales % 9,0 6,8 Result before taxes, excl. NRIs EUR million 150 100 50% Earnings per share EUR 0,39 0,20 95% ROCE, excl. NRIs % 11,3 9,1 Gross investments EUR million 178 44 Cash flow from operations EUR million 247 198 25% 39 Q4 2015

% % Continuous improvement in profitability ROCE-%, excl. non-recurring items EBIT-%, excl. non-recurring items 12 Target over 12% from 2017 11,3 10 9,0 10 8 6 4 2 3,4 4,8 6,4 9,1 8 6 4 2 2,4 3,6 5,2 6,8 0 2011 2012 2013 2014 2015 0 2011 2012 2013 2014 2015 40 Q4 2015

Operating result in Q4 weakened as expected, sales down due to the decreased paper deliveries 600 500 400 300 200 Sales EUR million 479 501 494 514 499 526 522 498 462 Q4/13 Q1/14 Q2/14 Q3/14 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 50 40 30 20 10 0 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% 10% 5% 0% 50 40 30 20 10 0 4% 4% 4% Pre-tax result* EUR million and % of sales 5% 6% 6% 18 21 20 27 32 32 40 48 30 8% 10% Q4/13 Q1/14 Q2/14 Q3/14 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 7% 15% 10% 5% 0% 41 Q4 2015 *) excluding non-recurring items

Paperboard deliveries declined slightly in Growth in 2015 vs. 2014 was 12% 1,000 tonnes 360 300 240 94 93 95 91 112 110 120 111 130 141 137 131 180 120 60 189 192 197 185 191 197 210 203 204 213 224 224 42 Q4 2015 0 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 400 Sales 60 Operating result, excl. non-recurring items 16% 15% 16% 14% 16% 13% 13% 300 200 100 40 20 51 61 60 65 51 10% Operating result, M 7% Operating result, M 4% EBIT-% 1% 0 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 0 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15-2% 43 Q4 2015 (Q3/2015) Delivery volumes decreased due to seasonality and were 365 000 tons (373 000) Negative impact from the investment related integrate shutdown in Husum was EUR 20 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 Sales Operating result, excl. non-recurring items 150 100 50 0 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 2-2 -6-10 -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% 0% -2% -4% -6% -8% -10% -12% -14% -16% -18% Operating result, M Operating result, M EBIT-% (Q3/2015) Significant decrease in paper delivery volumes Negative impact from the investment related integrate shutdown in Husum was EUR 20 million, of which slightly over a half was allocated to Non-core operations segment Production of uncoated paper sheets ended in Husum 44 Q4 2015

Other operations segment in Other operations segment include costs which are not allocated to units, e.g. head office costs 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 2015 (-10) EUR million 0-3 -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 45 Q4 2015

Strong cash flow from operations EUR million 300 250 200 150 114 157 110 198 155 250 188 214 254 119 118 245 100 50 0-19 19-24 92 57 78 51 46 74 56 33 9 56 8 91 45 66 8 70-50 -100-37 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 46 Q4 2015

Outlook for Q1/2016 Total delivery volumes in paperboard will grow compared to Average price level in FBB is expected to decline due to the start-up volumes from the new FBB production line The delayed start-up of the new FBB production line will reduce paperboard and pulp production volumes in Husum Total production costs are expected to remain stable 47 Q4 2015

Profit guidance for Q1/2016 Metsä Board s operating result excluding non-recurring items in Q1/2016 is expected to remain at the same level as in 48 Q4 2015

2Q/2015 Results and Funding Balance Outlook sheet and and funding Debt Information

Strong balance sheet Equity ratio, % Net gearing, % Net debt, EUR million and Net debt/ebitda 50% 40% 30% 20% 10% 0% 47% 33% 27% 2011 2010 2013 2014 2015 120% 100% 80% 60% 40% 20% 0% 106% 73% 70% Target 70% 51% 32% 2011 2012 2013 2014 2015 1000 800 600 400 200 0 4,4 3,4 2,9 1,8 783 625 597 427 333 2011 2012 2013 2014 2015 1,2 5 4 3 2 1 0 Net debt, EUR million Net debt/ebitda 50 Q4 2015

FX exposure and sensitivities FX rate changes in the main foreign currencies were favourable to Metsä Board in 2015 Hedge accounting costs in 2015 were EUR 22 million (10) 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 bn 9 % 3 % USD Annual FX sensitivities to Group EBIT 10 % strengthening of foreign currency vs. EUR will have an impact on Metsä Board s annual EBIT of Currency 2015 2016 (est.) 26 % 62 % SEK GBP USD, $ EUR +45 million EUR +60 million GBP, EUR +20 million EUR +10 million Other currencies Swedish krona EUR -30 million EUR -30 million 51 Q4 2015

Diversified funding sources, strong liquidity Debt structure Total EUR 659 million 31 December 2015 Available liquidity Total EUR 490 million 31 December 2015 24 % 12% Bonds 30 % 34 % Loans from financial institutions Pension loans Finance leases and other loans 20 % 13 % Liquid assets and investments 67 % Revolving credit facility Undrawn pension loan Average interest rate of IB at the end of 2015 was 3.8% and average repayment time of long-term borrowing 2.6 years. 52 Q4 2015

Maturity schedule in long-term IB debt EUR million 300 250 200 Long-term interest bearing debt (total 659 million) and committed undrawn credit facilities 31 December 2015 182 255 150 148 100 50 45 100 25 65 0 2016 2017 2018 2019 2020 2021 >2021 Long-term interest bearing liabilities Committed undrawn credit facilities 53

Financial costs are declining steadily Net financial costs and average interest rate EUR % 60 40 20 0 47 56 39 32 2012 2013 2014 2015 Net financial costs, EUR million Average interest rate, % 5,5 5,0 4,5 4,0 3,5 3,0 Net financial costs in FY2015 totalled EUR 32 million (2014: 39) 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 FY2015 was 3.8% (4.0) 54 Q4 2015

Debt programmes 31 December 2015 Metsä Board s significant debt securities issued and outstanding at 31 December 2015 Long-term borrowings Total amount, EUR million Outstanding, EUR million Average interest rate*, % Maturity EUR 225 million bond Issue 2014 225 225 4.5 2019 Syndicated credit facility 2014 250 150 3.8 2018 EUR 104 million bilateral loans 104 104 3.0 2016 2017 EUR 21 million finance leases 22 22 2.0 2016 2022 EUR 218 million pension loans 225 160 3.7 2016 2020 * The average interest rate take into account outstanding interest rate swaps and amortised arrangement fees The average interest rate of all Metsä Board interest bearing net liabilities incl. interest rate derivatives per 31 December 2015 is 3.8% Metsä Board s principal long-term liquidity reserves at 31 December 2015 Liquidity reserves Total amount, EUR million Outstanding, EUR million Average interest rate*, % Maturity Revolving credit facility 2014 100 0-2018 Pension loan facilities 225 160 3.7 - Short-term funding programmes Metsä Group internal short-term limit 150 0-0 12 months Metsä Group Treasury funding programmes EUR 150 million domestic CP programme 150 0-0 12 months 55 3 February 2016

Ratings history 2000: S&P: Short term ratings lowered to A3, Long term ratings placed to credit watch negative Moody s: Long and short term ratings outlook changed from stable to negative 2001: S&P: Long term ratings lowered to BBB-, stable outlook Moody s: Long and short term ratings lowered to Baa3/P3, negative outlook 2003: S&P: Downgrade to BB+, stable outlook Moody s: Downgrade to Ba1, negative outlook 2004: S&P: Outlook changed from stable to negative, ratings affirmed Moody s: Downgrade to Ba2, stable outlook 2005: S&P: Downgrade to BB, stable outlook Moody s: Outlook changed from stable to negative, ratings affirmed 2006: S&P: Downgrade to BB-, negative outlook Moody s: Downgrade to Ba3, negative outlook Moody s: Downgrade to B2, negative outlook S&P: Downgrade to B+, negative outlook 2007: Moody s: Downgrade to B3, negative outlook S&P: Downgrade to B, negative outlook S&P: Downgrade to B-, stable outlook 2008: S&P: Outlook to negative 2009: S&P: Downgrade to CCC+, negative outlook Moody s: Downgrade to Caa1, outlook negative 2010: S&P: Outlook to stable Moody s: Outlook to stable S&P: Upgrade to B-, stable outlook Moody s: Upgrade to B3, outlook to positive 2011: S&P: Outlook to positive S&P: Outlook to stable Moody s: Outlook to stable 2012: Moody s: Outlook to positive 2013: S&P: Outlook to positive Moody s: Upgrade to B2, outlook stable S&P: Upgrade to B, outlook stable Moody s: Outlook to positive 2014: S&P: Outlook to positive Moody s: Upgrade to B1, outlook positive 2015: S&P: Upgrade to BB, outlook stable Moody s: Upgrade to Ba2, outlook stable 56

Positive rating development BB+ Ba1 BB Ba2 Standard & Poor s Moody s Stable Stable BB- Ba3 B+ B1 B B2 B- B3 CCC+ Caa1 CCC Caa2 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 57

2Q/2015 Results and Product Outlook development and capital expenditure

Increased emphasis on product development Further improvement of product quality and sustainability Close cooperation with customers Technical properties of food service boards will be developed and thus the end use range widened The Kyro mill has started testing foam forming on a production scale Improves printing surface and enables further reduction of weight Reduces the use of raw materials, energy and water Metsä Board has done extensive development work for several years to commercialise this new technology 59

Metsä Board expands its offering in food and food service paperboards by investing in extrusion coating Food service packaging requires barrier features e.g. moisture and fat resistance Investment value EUR 38 million Will be implemented at Husum mill Start-up in H1/2017 with capacity of 100,000 t/a In 2015 2016 Metsä Board s paperboards are coated by external converter The company continues to develop other barrier solutions including biobased materials 60

Capital expenditure EUR million 180 150 120 90 60 30 0 2010 2011 2012 2013 2014 2015 2016E Annual maintanance capex (excl. the growth capex) is EUR 40-60 million Main growth capexes in 2015 2016: Husum investment: EUR 170 million (in 2015: 132M ) Extrusion line: EUR 38 million (in 2016: 23M ) Metsä Fibre s bioproduct mill*: EUR 25 million (in 2016) Capex Growth capex Depreciation 61 Q4 2015 *) investment in equity

Metsä Board s associated company Metsä Fibre builds a bioproduct mill Net capacity increase at the site is approximately 800,000 t/a Investment cost of approximately EUR 1.2 billion Start up in 3Q 2017 Capital invested by Metsä Board will be EUR 24,9 million Metsä Board has no other financial commitments in the project Metsä Board s holding in Metsä Fibre remains unchanged at 24.9 per cent All in all, Metsä Board s pulp balance is expected to be 500,000 600,000 t/a long from 2018 onwards Majority of the market pulp is softwood chemical pulp Reserve to grow paperboard business further in the future while maintaining self-sufficiency in pulp 62

Capacity and deliveries

Production locations Paperboard mills Husum Kemi Kyro Tako Simpele Äänekoski Pulp mills Husum Joutseno Kaskinen Speciality paper mill Kyro Husum Kemi Äänekoski Kaskinen Simpele Tako Joutseno Kyro 64

Paperboard and specialty paper capacity in 2015 1,000 t/a Town Country Machines Folding boxboard White fresh forest fibre linerboard Wallpaper base Total Tampere (Tako) Finland 2 210 210 Kyröskoski (Kyro) Finland 2 190 100** 290 Äänekoski Finland 1 240 240 Simpele Finland 1 280 280 Kemi Finland 1 410 410 Husum Sweden 2 400 300* 700 Total 9 1,320 710 100 2,130 65 * ) Starting from 2016 **) Incl. also linerboard

Pulp capacity in 2015 1,000 t/a Metsä Board pulp mills Country Chemical pulp BCTMP Total Husum Sweden 750 750 Joutseno Finland 320 320 Kaskinen Finland 320 320 Total 750 640 1,390 Metsä Fibre pulp mills Country Chemical pulp BCTMP Total Äänekoski Finland 530 530 Kemi Finland 590 590 Rauma Finland 650 650 Joutseno Finland 690 690 Total 2,460 2,460 Metsä Board ownership share of Metsä Fibre is 24,9% 66

Deliveries by region in 2015 Folding Boxboard Fresh forest fibre linerboard Uncoated fine paper 11% 1% 3% 14% 32% 61% 8% 50% 26% 6% 89% Western Europe Eastern Europe Americas Asia and Pacific 67

Cost structure and sourcing sourcing

Cost structure in 2015 Fixed costs Other fixed 16% Delivery costs 16% Personnel 14% Other variables 4% Energy 10% Chemicals, pigments and fillers 14% Wood 26% Variable costs 69

Electricity sourcing in 2015 (total 2,533 GWh) Own generation 20,90% Purchased energy 49,50% Through PVO shareholding 29,60% 70

Primary energy used in 2015 (total 12.3 TWh) Hydro 5% Coal 4% Oil 2% Other 1% Natural gas 8% Wood-based 58% Nuclear power 22% 71

Wood sourcing by country in 2015 (total 5.0 million cubic metres) Russia 15% Sweden 39% Baltic countries 20% Finland 25% 72

Sourcing Sustainability Sustainability

We offer sustainable choices We bring the forest to you We work for a better climate and environment We create well-being Products and services Turning renewable wood into sustainable, safe and recyclable products Providing customerfocused services and solutions Supply chain Promoting sustainable forest management, certification and the diversity of forest nature Enhancing sustainability in the value chain Resource efficiency and emissions Making efficient use of raw materials, energy, water Increasing the value of side streams Stakeholder engagement Ensuring ethical business practices Improving safety at work Assuring responsible management Innovating for continuous improvement and renewal Ensuring the traceability of raw materials Maximising the share of bioenergy Minimising emissions to water and air Contributing to local livelihoods and society

Lightweight paperboards improve sustainability throughout the value chain CLIMATE RESOURCE EFFICIENCY Fossil CO 2 emissions per product tonne Target from 2009 to 2020-30% Process water use per product tonne Target from 2010 to 2020-17% Performance by 2015-42% Performance by 2015-16% ENERGY BIOENERGY Energy efficiency improvement Target from 2009 to 2020 12% Share of total energy 81% Performance by 2015 10% Target level in Energy has recently been raised from 10% to 12%. 75

Raw materials and supply chain management 2015 The amount of certified wood was 75% Metsä Board purchases by country, % (excl. wood supply) A new supply chain management target was launched: to audit 100% of risk rated key material suppliers against sustainability criteria by end 2015 7 4 3 1 Finland Sweden Other EU 89% of all Metsä Board purchases, excluding wood, come from countries where we have own production 17 Germany Outside Europe Other 68 76

Resource and environmental efficiency 2015 Share of wood based biofuels was 81% of total fuels Metsä Board greenhouse gas effect (CO 2 equivalent, 1,000 tonnes) 1200 Energy efficiency has been improved by 10% from 2009 1000 800 976 830 789 681 Process water use per product tonne has decreased by 16% from 2010 99% of the water we use is surface water 600 400 482 388 380 317 Total reduction of fossile CO 2 emissions has been 42% since 2009 200 0 2008 2009 2010 2011 2012 2013 2014 2015 77

Well-being and accident rate development 2015 Metsä Board s lost-time accident frequency rate was 11.1 (12.0 in 2014) and sickness absenteeism rate 4.1 (3.9) Metsä Board aims to improve its lost-time accident frequency rate by 10% each year. The long-term target is zero Metsä Board sickness absenteeism development, target < 3% 5 4 3 4,5 3,9 3,9 3,9 4,1 The target is to keep the sickness absenteeism rate at the best European level and below 3% at all times 2 1 0 2011 2012 2013 2014 2015 78

Metsä Board recognised as a leader for corporate actions on climate change Highest possible score 100/100 for the depth and quality of climate change data (2014: 98/100 and 2013: 82/100) High scores indicate success in providing robust climate change data and strong understanding of climate-related issues. Leaders usually have a solid financial performance Metsä Board recognized as world leader for corporate action on water security 79 Metsä Board achieved leadership status in the materials sector of the Forest programme CDP is an international, not-for-profit organization providing the only global system for companies and cities to measure, disclose, manage and share vital environmental information. CDP works with market forces, including 767 institutional investors with assets of USD 92 trillion, to motivate companies to disclose their impacts on the environment and natural resources and take action to reduce them.

General info

Sales development 2000 2015 EUR million 8000 7000 6 923 6 564 6000 5 898 6 044 5 460 5 241 5 624 5000 4 440 4000 3000 2000 3 236 2 432 2 605 2 485 2 108 2 019 2 008 2 008 1000 0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 81

EUR million EBITDA development 2011 2015 300 EBITDA, excl. non-recurring items 283 16% 250 200 150 180 185 8,8 % 208 10,3 % 236 11,8 % 14,1 % 14% 12% 10% 8% 100 50 7,2 % 6% 4% 2% 0 2011 2012 2013 2014 2015 0% 82 Q4 2015

Focus on core businesses 1995 Sales EUR 2.3 billion 2015 Sales EUR 2.0 billion Paper 9% 3% 6% 17% Pulp Paperboard 19% Paper 12% 9% 32% Packaging Tissue 64% 17% Pulp Paperboard 12% Mechanical Forest Products Merchanting Chemicals 83

True success story 84 2005 Structural change starts Paper businesses over 80% of sales Decision to exit paper business 2006 Strategic review launched Restructuring and focused investment programme initiated, focus on paperboard 2007 2013 Streamlining and focused investments Paper capacity reduction from about 5 million to 0.8 million annual tonnes Major divestments incl. Graphic Papers and Map Merchants Paperboard capacity increases 2013 Strategic review completed Clear focus on paperboard Paper production about a quarter of sales 2015 Strong position and growing Europe s leading producer of folding boxboard The world s leading manufacturer of coated white-top kraftliners Exit from paper business (fully by end of 2017)

Metsä Board s restructuring story Acquisitions Biberist Paper Mill Modo Paper Simpele MillUK Paper Zanders Kemiart Liners (53 %) 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Chemicals Business Divestments 85 Botnia Wood Corrugated Packaging MD Papier Albbruck Metsä Tissue Savon Sellu Forestia PSM 8% in Botnia 9% in Botnia Carton plants Map Graphic New Papers Thames MB Uruguay 100 000 B2 shares in PVO Part of Reflex Hallein mill Rest of Reflex 0.5% in PVO Alizay mill Lielahti real estate 7.3 % in Metsä Fibre Gohrsmühle mill

Significant Divestments EUR 3.7 billion in assets divested since 2001 Year Divestiture Enterprise Value, EUR million 2015 Gohrsmühle mill in Germany neg. 2014 Lielahti real-estate 32 2013 Alizay property and other estates 22 2012 7.3% stake in Metsä Fibre 138 2012 0.5% stake in PVO 64 2011 Hallein 34 2009 Metsä-Botnia s Uruguayan operations 300* 2008 Graphic Papers 750 2008 100,000 shares in PVO 80 2008 New Thames mill 82** 2007 Map Merchant Group 382 2007 Folding carton plants 60 2007 Botnia (9%) 240 2005 Botnia (8%) 164 2005 Savon Sellu 20 2005 Forestia (95%) 163 2004 Metsä Tissue 570 86 2002 Papierfabrik Albbruck 235 2001 MD Papier 300 2001 Noviant (19%) 41 3,679 * Cash portion **Incl. pension liabilities

Metsä Board Corporate Management Team as of 1 January 2015 CEO Mika Joukio Production and Technology Ari Kiviranta Marketing and Sales Seppo Puotinen Business Development Sari Pajari Finance Markus Holm Human Resources Susanna Tainio 87

Sourcing Sustainability Owners

Rising market cap with more foreign owners Metsä Board s new Market cap segmentation from 2016 onwards is Large Cap Market cap and foreign owners Ownership distribution EUR million 2 500 % 24 2 000 1 500 1 000 500 20 16 12 8 4 20 % 17 % 42 % Metsäliitto Cooperative Domestic institutional investors Domestic private investors 0 2011 2012 2013 2014 2015 Market cap, EUR million 0 21 % Foreign owners Share of foreign owners, % 89

Ownership structure on 31 December 2015 Shares, % (total no. of shares 355,512,746) Votes, % (total no. of votes 1,037,530,115) 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 10,0 4,1 7,0 Metsäliitto Cooperative Other companies 19,8 Metsäliitto Cooperative Other companies Finance and insurance companies Public sector organisations 40,2 Finance and insurance companies Public sector organisations 60,9 Source: Euroland * incl. nominee registered 90 Q4 2015

Contact information Katri Sundström Vice President, Investor relations Tel +358 400 976 333 katri.sundstrom@metsagroup.com www.metsaboard.com 91