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Nokian Renkaat Oyj

Interim / Quarterly Report Aug 9, 2016

3243_ir_2016-08-09_32c71a4c-84b0-4054-8004-a92b472d6205.pdf

Interim / Quarterly Report

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2016 Half year financial report January–June 2016

August 9, 2016

Good profitability maintained. Continued growth in Central Europe helped to balance winter tyre inventory challenges in Russia and North America.

April–June 2016

  • Net sales decreased by 2.3% to EUR 337.4 million (345.5 in 4–6/2015). Currency exchange rate changes affected net sales negatively by EUR 17.4 million compared with the rates in 4– 6/2015.
  • Operating profit decreased by 3.8% to EUR 77.5 million (80.6). Operating profit percentage was 23.0% (23.3%).
  • The profit for the period decreased by 4.9% to EUR 61.3 million (64.5).
  • Earnings per share were EUR 0.46 (0.48).
  • Cash flow from operating activities was EUR 21.3 million (11.0).

January–June 2016

  • Net sales decreased by 2.2% to EUR 613.3 million (626.8 in 1–6/2015). Currency exchange rate changes affected net sales negatively by EUR 32.1 million compared with the rates in 1– 6/2015.
  • Operating profit decreased by 0.7% to EUR 128.0 million (128.8). Operating profit percentage was 20.9% (20.6%).
  • The profit for the period decreased by 49.4% to EUR 101.2 million (199.8). In Q1/2015, the company returned the 2007–2010 total additional taxes and punitive interest of EUR 100.3 million to the financial result based on the annulment decision made by the Board of Adjustment of Finnish Tax Administration. Excluding the tax decision, the profit for the period increased by 1.6% compared to H1/2015.
  • Earnings per share were EUR 0.75 (1.50).
  • Cash flow from operating activities was EUR -40.0 million (-5.7), which was affected by the payment of EUR 51.0 million in additional taxes with punitive tax increases and interest concerning the tax years 2007–2010. The company paid the amount in January 2016.

Financial guidance (full year reiterated)

In 2016, with the current exchange rates, net sales and operating profit are expected to remain at the same level compared to 2015.

4–6
/16
4–6
/15
Change
%
1–6
/16
1–6
/15
Change
%
2015
Net sales 337.4 345.5 -2.3 613.3 626.8 -2.2 1,360.1
Operating profit 77.5 80.6 -3.8 128.0 128.8 -0.7 296.0
Operating profit % 23.0 23.3 20.9 20.6 21.8
Profit before tax 74.8 73.2 2.1 123.2 136.7 -9.9 274.2
Profit for the period 61.3 64.5 -4.9 101.2 199.8 -49.4 240.7
Earnings per share, EUR 0.46 0.48 -5.9 0.75 1.50 -49.8 1.80
Equity ratio, % 72.0 70.4 70.8
Cash flow from operating
activities
21.3 11.0 -40.0 -5.7 283.4
Gearing, % 6.6 6.9 -16.9
Interest-bearing net debt 79.6 91.1 -209.7
Capital expenditure 25.3 26.3 -3.7 44.4 48.2 -7.9 101.7

Key figures, EUR million

Ari Lehtoranta, President and CEO:

"Our sales volumes in the second quarter were higher than we estimated earlier. Our customers' winter tyre inventory situation made the winter tyre markets in North America and Russia as challenging as we had anticipated, but our good performance in Europe and in summer tyres in general helped to balance the situation.

Heavy Tyres had slightly higher sales than last year, but profitability declined due to the higher share of truck tyres and the timing of some marketing activities. Productivity continued to improve both in Heavy Tyres and Passenger Car Tyres. Vianor's result in the second quarter was clearly better than in the first quarter, but it was not enough to compensate for the bad start of the year. Pricing pressure in retail remains high.

The production volumes were higher than last year. The decline of raw material costs continued, and our lower production costs supported profitability. The development of ASP continued to be negative but, aside from the unfavorable currency impact, both price and mix changes were positive. Currencies caused a negative impact of EUR 17.4 million; net sales would have grown by 2.7% with comparable currencies.

Profitability remained at a good level. We were forced to book an additional EUR 6.3 million of bad debt provisions for the same problematic cases we have had in Russia for some time now. This took the operating profit below last year's level by -3.8%.

The growth of our branded distribution network continued but was slower than last year. The number of Vianor, NAD, and N-Tyre outlets in our network grew by 122 in H1/2016. The network currently includes 1,482 Vianor stores, and the NAD/N-Tyre network has already grown to 1,456 stores. The economic situation in Russia and the CIS slowed down the growth of the network, as some of our partner outlets have been closed.

I am very proud of our people and their performance right now. Russian sales declined by almost 30%, and mild winter left inventories in Russia and North America. We continued to grow summer tyre sales, and even though debt collection has become more problematic in Russia, we ended up very close to last year's sales and profitability. I am especially happy that we managed to increase our market share as well as price position in Central Europe at the same time. A strong position in the core markets, investments in growth markets, an expanding distribution channel, continuous investments in productivity, and competitive products give Nokian Tyres opportunities to strengthen its position and to provide healthy margins and a strong cash flow also in the future."

Market situation

The global economy is likely to see continued slow growth. Although the projected recovery is rather shallow and surrounded by uncertainty, the risk of a global recession in the near future is low. Brexit dampens the recovery and slows the growth forecasts for 2017. The US has continued to be the growth engine. Europe has also recovered, but the pace of the recovery has continued to vary strongly between individual countries. It is estimated that the global GDP will grow by 3.1% in 2016. The GDP growth estimates for the Nordic countries are +0.5% to +3.8%, for Europe (including the Nordics) +1.3%, and for the US +2.0%. In Russia, the GDP is expected to further decline by 1% to 2%.

In Europe, the sales of new cars increased in the first half by 9% year-over-year. Car tyre sell-in to distributors was up 2% year-over-year, with winter tyre demand increasing by 9%. Overall, tyre demand is estimated to grow slightly in Central Europe in 2016. The pricing pressure is, however, high.

In the Nordic countries, new car sales increased in H1/2016 by 10% year-over-year. The market volume of car tyres showed an increase of 1% vs. H1/2015, and for the full year of 2016, the increase is expected to remain at the same level.

In the US, the estimated new car sales were up by 1% in H1/2016 vs. H1/2015. The market volume of car tyres was up by 1% year-over-year. Car tyre demand in North America is expected to grow by 1% in 2016 year-over-year.

In Russia, the sales of new cars in H1/2016 continued to decline: the first half showed a decline of 14% and June was down by 13% vs. the same period last year. For the whole year, the decline is likely to be slightly over 10% vs. 2015, down to 1.44 million units. Overall, tyre market sell-in is expected to decline by slightly over 15% due to high carry-over stocks from the season of 2015. Russia's economic decline has slowed down but has not turned into growth yet. The Russian consumers' purchasing power remains at a low level.

The global demand for special heavy tyres continued to vary strongly between product and market areas in January–June 2016. OE forestry tyre demand remained strong. The increased use of wood and the good profitability of pulp manufacturers will also support forestry machine and tyre demand during the following quarters.

In the first half of 2016, the sell-in of premium truck tyres was up by 4% in Europe, while in the Nordic countries demand was down by 6%. In Russia, the demand for premium truck tyres increased by 40% compared to H1/2015. Truck tyre demand in 2016 is estimated to show some increase or to remain at the same level as in the previous year in all of Nokian Tyres' western markets; in Russia, demand is expected to remain weak even though there was growth in H1.

Raw materials

The tailwind from the tyre industry's raw material costs continued, but an upturn is expected to take place in the second half of 2016. Nokian Tyres' raw material costs (EUR/kg) were down by 12.0% in H1/2016 year-over-year. The raw material costs are estimated to decrease by approximately 5% in the full year of 2016, providing a tailwind of approximately EUR 15 million versus 2015.

APRIL–JUNE 2016

Nokian Tyres Group recorded net sales of EUR 337.4 million (345.5), with a decrease of 2.3% compared with Q2/2015. Currency exchange rate changes affected net sales negatively by EUR 17.4 million. In the Nordic countries, sales increased by 1.6% year-over-year. The sales in Russia decreased by 29.6%. The consolidated sales in Russia and the CIS decreased by 28.5%. In Other Europe, sales were up by 15.6%, and in North America, sales decreased by 22.5%.

The raw material costs (EUR/kg) in manufacturing decreased by 12.2% year-over-year and increased by 3.0% versus the first quarter of 2016. Fixed costs amounted to EUR 103.2 million (100.2), thereby accounting for 30.6% (29.0%) of net sales.

Nokian Tyres Group's operating profit amounted to EUR 77.5 million (80.6), with a decrease of 3.8% compared with Q2/2015. The operating profit was negatively affected by the recognition of credit losses and provisions of EUR 6.3 million (0.8).

Net financial expenses were EUR 2.7 million (7.4). Net interest expenses were EUR 1.4 million (2.1). Net financial expenses include EUR 1.3 million (5.2) of exchange rate differences.

Profit before tax was EUR 74.8 million (73.2). The profit for the period amounted to EUR 61.3 million (64.5), and EPS were EUR 0.46 (0.48).

Cash flow from operating activities was EUR 21.3 million (11.0).

JANUARY–JUNE 2016

Nokian Tyres Group recorded net sales of EUR 613.3 million (626.8), with a decrease of 2.2% compared with H1/2015. Currency exchange rates affected net sales negatively by EUR 32.1 million.

Net sales development by market area

Growth% % of total sales
in 1–6/2016
% of total sales
in 1–6/2015
Nordic countries 2.4 42.8 40.4
Russia and
the
CIS
-28.8 15.7 21.3
Other Europe 16.5 28.3 23.5
North America -14.9 12.4 14.0

Net sales development by business unit

Growth% % of total sales % of total sales
in
1–6/2016
in
1–6/2015
Passenger Car Tyres -3.6 66.3 67.4
Heavy Tyres 0.9 11.7 11.4
Vianor 1.0 22.0 21.3

The raw material costs (EUR/kg) in manufacturing decreased by 12.0% year-over-year. Fixed costs amounted to EUR 199.3 million (194.6), thereby accounting for 32.5% (31.0%) of net sales. Total salaries and wages were EUR 93.6 million (103.1).

Nokian Tyres Group's operating profit amounted to EUR 128.0 million (128.8), with a decrease of 0.7% compared with H1/2015. The operating profit was negatively affected by the IFRS 2-compliant accrual

for share option and performance share plans of EUR 5.8 million (4.0) and expensed credit losses and provisions of EUR 10.5 million (2.6).

Net financial expenses were EUR 4.7 million (-7.9). Net interest expenses were EUR 3.1 million (-16.3). In Q1/2015, the financial expenses were adjusted with a EUR 20.2 million reversal of interest on back tax as the reassessment decision on the years 2007–2010 was annulled and returned to the Tax Administration for reprocessing. Net financial expenses include EUR 1.7 million (8.4) of exchange rate differences.

Profit before tax was EUR 123.2 million (136.7). The profit for the period amounted to EUR 101.2 million (199.8), and the EPS were EUR 0.75 (1.50). In Q1/2015, the company returned the 2007–2010 total additional taxes and punitive interest of EUR 100.3 million to the financial result based on the annulment decision made by the Board of Adjustment of Finnish Tax Administration. Excluding the tax decision, the profit for the period increased by 1.6% compared to H1/2015.

Cash flow from operating activities EUR -40.0 million (-5.7) was affected by the payment of EUR 51.0 million in additional taxes with punitive tax increases and interest concerning the tax years 2007–2010. The company paid the amount in January 2016. The company received the reassessment decisions of EUR 94.1 million in December 2015 and in January 2016. Previously, the Tax Administration had already set off EUR 43.1 million of the amount despite the stay of execution.

Investments

Investments in the review period amounted to EUR 44.4 million (48.2). This comprises production investments in the Russian and Finnish factories, molds for new products, ICT and process development projects and the Vianor expansion projects.

Financial position on June 30, 2016

The gearing ratio was 6.6% (6.9%). Interest-bearing net debt amounted to EUR 79.6 million (91.1). Equity ratio was 72.0% (70.4%).

The Group's interest-bearing liabilities totaled EUR 223.9 million (295.7), of which the current interestbearing liabilities amounted to EUR 89.0 million (10.0). The average interest rate for interest-bearing liabilities was 3.3% (3.5%). Cash and cash equivalents amounted to EUR 144.3 million (204.6).

At the end of the review period, the company had unused credit limits amounting to EUR 508.6 million (497.2), of which EUR 155.7 million (155.7) were committed. The current credit limits and the commercial paper program are used to finance inventories, trade receivables and subsidiaries in distribution chains, thereby controlling the typical seasonality in the Group's cash flow.

Tax rate

Dispute concerning 2007–2010

In April 2015, the Board of Adjustment of the Finnish Tax Administration annulled the reassessment decision from the Tax Administration, according to which the Company was obliged to pay EUR 100.3 million in additional taxes with punitive tax increases and interest concerning the tax years 2007–2010, and returned the matter to the Tax Administration for reprocessing. According to the Board of Adjustment, the Tax Administration neglected the obligation to hear the taxpayer. Because of the procedural fault by the Tax Administration, the Board of Adjustment annulled the decision without considering the actual substance of the matter.

The Company returned the 2007–2010 total additional taxes of EUR 100.3 million in full to the financial statement and result for the first quarter of 2015. The Company had recorded the same amounts as expenses in full in the financial statement and result for 2013.

In December 2015 and January 2016, the Company received renewed reassessment decisions from the Tax Administration, according to which the Company was obliged to pay EUR 94.1 million in additional taxes with punitive tax increases and interest concerning the tax years 2007–2010. The

company paid the amount in January 2016. The total sum demanded by the tax authorities was EUR 94.1 million, of which EUR 62.8 million were additional taxes and EUR 31.3 million were punitive tax increases and interest. The Company considers the decision unfounded and appealed against it by filing a claim with the Board of Adjustment.

Based on the renewed reassessment decisions, the Company has recorded the total additional taxes of EUR 94.1 million as expenses in full in the financial statement and result for 2015.

Dispute concerning the US subsidiary 2008–2012

Nokian Tyres U.S. Finance Oy, a subsidiary of Nokian Tyres plc (ownership 100% of the shares), received a reassessment decision from the Finnish Tax Administration, according to which the company is obliged to pay EUR 11.0 million in additional taxes with punitive tax increases and interest concerning the tax years 2008 to 2012. EUR 7.9 million of this are additional taxes and EUR 3.1 million are punitive tax increases and interest. The company recorded them in full in the financial statement and result for Q1/2014.

The Large Taxpayers' Office carried out a tax audit concerning the Finnish Business Tax Act, where the Tax Administration raised an issue about the restructuring of the sales company and acquisitions by Nokian Tyres Group in North America, completely ignoring the business rationale and corresponding precedent rulings presented by the company.

Nokian Tyres U.S. Finance Oy considered the reassessment decision of the Tax Administration unfounded and filed a claim for rectification with the Board of Adjustment. If necessary, the company will continue the appeal process in the Administrative Court.

Tax rate outcome and estimate

The Group's tax rate was 17.9% (-46.1% (14.6% excluding the annulment of additional taxes)) in the review period. The tax rate was positively affected by tax incentives in Russia for current investments and further future investments. The new agreed tax benefits and incentives came into force in the beginning of 2013. The agreement will extend the benefits and incentives until approximately 2020.

The tax rate in the coming years will depend on the timetable and final outcome of the ongoing back tax disputes with the Finnish Tax Administration. The Group's corporate annual tax rate may rise from its medium-term average of 17% as a result of these cases.

Personnel

In January–June 2016 the Group employed, on average, 4,384 (4,361) people, and 4,266 (4,393) at the end of the review period. In Finland, the Group employed 1,616 (1,802) people at the end of the review period, and 1,352 (1,346) people in Russia. The equity-owned Vianor tyre chain employed 1,661 (1,628) people at the end of the review period.

BUSINESS UNIT REVIEWS

Passenger Car Tyres

4–6 4–6 Change 1–6 1–6 Change 2015
/16 /15 % /16 /15 %
Net sales, M€ 230.1 241.2 -4.6 432.6 448.8 -3.6 951.5
Operating profit,
M€
64.7 69.6 -7.1 127.0 129.7 -2.1 285.5
Operating profit,
%
28.1 28.9 29.4 28.9 30.0

Net sales of Nokian Passenger Car Tyres totaled EUR 432.6 million (448.8) in H1/2016, down by 3.6% year-over-year. Operating profit was EUR 127.0 million (129.7). Operating profit percentage was 29.4% (28.9%).

Net sales declined in the review period mainly due to the clearly decreased sales in Russia, the expected decline in North American sales, and negative currency impact. In all other market areas, the volumes were up. In Europe, the trend of sales shifting towards the consumer season continued. Nokian Tyres' summer tyre sales increased in all key markets.

In H1/2016, the Average Selling Price in euros decreased mainly due to currency devaluations. The share of winter tyres in the sales mix was 57% (62%), the share of summer tyres was 32% (28%) and the share of All-Season tyres was 11% (11%). Some price reductions have taken place in a few countries, which reflects the tight competitive situation and reductions in material costs partly passing through to tyre prices.

Raw material costs (€/kg) were down by 12.0% year-over-year, which, together with improved productivity, supported the margins.

During the review period, Nokian Tyres won the esteemed Tire technology of the year 2016 award with the Nokian Hakkapeliitta R2 winter tyre. The products also succeeded well in tests: the Nokian Hakka Green 2, for example, won the summer tyre tests in the Finnish magazines Tuulilasi and Tekniikan Maailma and in the Russian magazine Za Rulem. In addition, the Nokian Weatherproof All-Weather tyre was the winner of the French L´argus tyre test and the Nokian Hakka Blue SUV won the tyre test of the Russian Za Rulem. The Nokian Line also reached a good score in the German ADAC summer tyre test. A flow of product launches with new innovations – improving safety, comfort and eco-friendly driving – continued in the review period.

In the review period, the capacity was not fully utilized, but the production output (pcs) increased by 5%. Productivity (kg/mh) improved by 3% year-over-year. In H1/2016, 86% (81%) of Nokian passenger car tyres (pcs) were manufactured in the Russian factory.

Heavy Tyres

4–6 4–6 Change 1–6 1–6 Change 2015
/16 /15 % /16 /15 %
Net sales, M€ 38.7 38.0 2.0 76.3 75.6 0.9 155.3
Operating profit,
M€
6.1 7.5 -19.2 15.0 14.3 5.2 28.7
Operating profit,
%
15.7 19.8 19.7 18.9 18.5

Net sales of Nokian Heavy Tyres totaled EUR 76.3 million (75.6) in H1/2016, up by 0.9% year-overyear. Operating profit was EUR 15.0 million (14.3). Operating profit percentage was 19.7% (18.9%).

In the Western markets, demand was moderate in most of Nokian Heavy Tyres' core product groups. Sales of forestry tyres were strong. Sales remained at a good level in the Nordic countries and increased in Russia. In Other Europe and in North America sales declined slightly due to the different timing of deliveries. The second quarter operating profit decreased year-over-year due to the higher share of truck tyres and the timing of marketing activities.

In H1/2016, the Average Selling Price decreased year-over-year due to a challenging pricing environment, a bigger share of OE sales and the product mix. Operating profit, however, improved slightly on the back of increased sales volumes of own production and better productivity. The raw material cost savings supported profitability.

Production output (metric tons) increased vs. H1/2015, and continuous investments into production technology improved productivity.

9(27)

Vianor

Equity-owned operations

4–6 4–6 Change 1–6 1–6 Change 2015
/16 /15 % /16 /15 %
Net sales, M€ 89.4 86.7 3.1 143.2 141.7 1.0 327.6
Operating profit,
M€
5.5 5.7 -2.1 -9.2 -6.9 -32.3 -1.9
Operating profit,
%
6.2 6.5 -6.4 -4.9 -0.6

Net sales totaled EUR 143.2 million (141.7) in H1/2016, up by 1.0% year-over-year. Operating profit was EUR -9.2 million (-6.9). Operating profit percentage was -6.4% (-4.9%).

At the end of the review period, Vianor had 202 (197) equity-owned stores in Finland, Sweden, Norway, USA, Switzerland, and Russia.

In H1/2016, net sales increased in the Nordic countries year-over-year. Car tyre sales increased slightly, whereas truck tyre and heavy tyre sales decreased. Service sales increased by 6.3%, including the growth of 6.6% in car service sales. Retail sales comprised 54% of Vianor's total sales. Profitability was impacted negatively by the tough pricing environment.

Vianor outlets are being developed towards one-stop shops, where the customer can get tyres, tyre services and car services. At the end of the review period, a total of 65 car service operations have been acquired and integrated into Vianor in the Nordic countries.

Retail network operations

Nokian Tyres' retail network includes Vianor's equity-owned chain, Vianor's partner chains, Nokian Tyres Authorized Dealers (NAD), and N-Tyre.

In Nokian Tyres' key markets, the total number of Vianor outlets increased by 7 stores during H1/2016 (equity +4, partner +3). At the end of the review period, the Vianor network comprised 1,482 stores in total, of which 1,280 were partners. Vianor operates in 26 countries; most extensively in the Nordic countries, Russia, and Ukraine. The expansion of the partner network will continue.

A softer partner model, Nokian Tyres Authorized Dealers (NAD), expanded in the review period by 102 stores and comprises 1,341 stores under contract in 19 European countries and China. N-Tyre, a Nokian Tyres partner network, is operating with 115 stores in Russia and the CIS, and it expanded in the review period by 13 stores.

OTHER MATTERS

1. Stock options on the Nasdaq Helsinki Stock Exchange

The total number of stock options 2010C was 1,340,000. Each stock option 2010C entitled its holder to subscribe to one share in Nokian Tyres plc. The shares were subscribed with the stock options 2010C during the period of May 1, 2014 to May 31, 2016.

The total number of stock options 2013A is 1,150,000. Each stock option 2013A entitles its holder to subscribe to one share in Nokian Tyres plc. The shares can be subscribed with the stock options 2013A during the period of May 1, 2015 to May 31, 2017. The present share subscription price with stock options 2013A is EUR 27.86/share. The dividends payable annually are deducted from the share subscription price.

The total number of stock options 2013B is 1,150,000. Each stock option 2013B entitles its holder to subscribe to one share in Nokian Tyres plc. The shares can be subscribed with the stock options 2013B during the period of May 1, 2016 to May 31, 2018. The present share subscription price with stock options 2013B is EUR 26.59/share. The dividends payable annually are deducted from the share subscription price.

2. Authorizations

In 2012, the Annual General Meeting authorized the Board of Directors to make a decision to offer no more than 25,000,000 shares through a share issue. The authorization is effective for five years from that decision.

In 2016, the Annual General Meeting authorized the Board of Directors to decide on the repurchase of a maximum of 5,000,000 the company's own shares. The authorization is effective at most until October 12, 2017.

3. Own shares

No share repurchases were made in the review period, and the company did not possess any own shares on June 30, 2016.

In 2014, Nokian Tyres entered into an agreement with a third-party service provider concerning the share-based incentive program for key personnel. The third party owns the shares until the shares are given to the participants within the program. In accordance with IFRS, these repurchased 300,000 shares have been reported as treasury shares in the Consolidated Statement of Financial Position. This number of shares corresponds to 0.2% of the total shares and voting rights of the company.

4. Trading in shares

Nokian Tyres' share price was EUR 32.03 (28.11) at the end of the review period. The volume weighted average share price during the period was EUR 30.94 (26.87), the highest was EUR 34.38 (32.48) and the lowest was EUR 27.48 (19.23). A total of 80,267,597 shares were traded in Nasdaq Helsinki during the period (117,039,487), representing 60% (88%) of the company's overall share capital. Nokian Tyres' shares are also traded on alternative exchanges, such as Chi-X, Turquoise, and BATS. The total trading volume on these alternative exchanges was 74,070,834 shares during the review period. The company's market capitalization at the end of the period was EUR 4.314 billion (3.752 billion). The company had 35,986 (42,368) shareholders. The percentage of Finnish shareholders was 23.2% (30.8%) and 76.8% (69.2%) were non-Finnish holders and foreign shareholders registered in the nominee register. This figure includes Bridgestone's holding of approximately 14.8%.

5. Changes in ownership

Nokian Tyres has received announcements from BlackRock, Inc. on January 11, 2016, on January 15, 2016, on January 22, 2016, on February 16, 2016, on March 4, 2016, on March 9, 2016, on March 10,

2016, on March 14, 2016, on March 18, 2016, on April 22, 2016, on May 2, 2016, and on May 3, 2016, according to which the holdings of the mutual funds managed by BlackRock, or indirect holding in Nokian Tyres shares, exceeded the level of 5% of the share capital in Nokian Tyres plc, as a result of a share transactions concluded on January 8, 2016, on January 14, 2016, on January 21, 2016, on February 15, 2016, on March 3, 2016, on March 8, 2016, on March 9, 2016, on March 11, 2016, on March 17, 2016, on April 21, 2016, on April 29, 2016, and on May 2, 2016.

Nokian Tyres has received announcements from BlackRock, Inc. on January 14, 2016, on January 21, 2016, on January 25, 2016, on February 18, 2016, on March 7, 2016, on March 11, 2016, on March 16, 2016, on March 21, 2016, on March 23, 2016, and on April 25, 2016, according to which the holdings of the mutual funds managed by BlackRock, or indirect holding in Nokian Tyres shares, fell below the level of 5% of the share capital in Nokian Tyres plc, as a result of share transactions concluded on January 13, 2016, on January 20, 2016, on January 22, 2016, on February 17, 2016, on March 4, 2016, on March 10, 2016, on March 15, 2016, on March 18, 2016, on March 22, 2016, and on April 22, 2016.

Nokian Tyres has received an announcement from Sprucegrove Investment Management Ltd. on February 26, 2016 and a revised announcement on March 1, 2016, according to which the holdings of the mutual funds managed by Sprucegrove Investment Management Ltd. fell below the level of 5% of the share capital in Nokian Tyres plc, as a result of share transactions concluded on February 25, 2016. According to Nokian Tyres, the holdings of the funds have fallen below the level of 5% already previously due to Nokian Tyres increasing its total number of shares during 2015.

Nokian Tyres has received an announcement from The Capital Group Companies, Inc. on March 24, 2016, according to which the holdings of the mutual funds managed The Capital Group Companies, Inc. fell below the level of 5% of the share capital in Nokian Tyres plc, as a result of share transactions concluded on March 23, 2016.

Nokian Tyres has received an announcement from The Capital Group Companies, Inc. on June 9, 2016, according to which the holdings of the mutual funds managed The Capital Group Companies, Inc. exceeded the level of 5% of the share capital in Nokian Tyres plc, as a result of share transactions concluded on June 8, 2016.

More detailed information on flagging can be found at http://www.nokiantyres.com/company/investors/share/flagging-notifications/.

6. Decisions made at the Annual General Meeting

On April 12, 2016, the Annual General Meeting of Nokian Tyres approved the financial statements for 2015 and discharged the Board of Directors and the President and CEO from liability.

6.1 Dividend

The meeting decided that a dividend of EUR 1.50 per share be paid for the period ending on December 31, 2015. It was decided to pay the dividend to the shareholders included in the shareholder list maintained by Euroclear Finland Ltd on the record date of April 14, 2016. The dividend payment date was April 28, 2016.

6.2. Members of the Board of Directors and Auditor

The meeting decided that the Board of Directors has seven members. The existing members Hille Korhonen, Tapio Kuula, Raimo Lind, Inka Mero and Petteri Walldén were elected to continue on the Board of Directors. Mr. Heikki Allonen and Ms. Veronica Lindholm were elected as new members of the Board.

Authorized public accountants KPMG Oy Ab continue as auditors.

6.3. Remuneration of the Members of the Board of Directors to remain unchanged

The meeting decided that the fee paid to the Chairman of the Board is EUR 80,000 per year, while the remuneration to the Board members is set at EUR 40,000 per year. The Members of the Board are also granted a fee of EUR 600 for every Board meeting and Committee meeting attended. Travel expenses will be compensated in accordance with the company's travel policy.

In accordance with current practice, 50% of the annual fee is paid in cash and 50% in company shares. It was decided that, in the period of April 13 to April 30, 2016, Nokian Tyres plc shares in the amount of EUR 40,000 be purchased on the stock exchange on behalf of the Chairman of the Board and shares in the amount of EUR 20,000 on behalf of each Board member. Therefore, the final remuneration paid to the Board members is tied to the company's share performance.

7. Chairman of the Board and Committees of the Board of Directors

In the Board meeting on April 12, 2016, Petteri Walldén was elected chairman of the Board. The members of the Personnel and Remuneration Committee are Tapio Kuula (chairman), Hille Korhonen and Petteri Walldén. The members of the Audit Committee are Raimo Lind (chairman), Heikki Allonen and Inka Mero.

8. Corporate social responsibility

Nokian Tyres published its Corporate Sustainability Report in April 2016. The Corporate Sustainability Report is available in Finnish and English on the company's website at www.nokiantyres.com/company/sustainability/. The report is based on the international, widely adopted GRI G4 guidelines that divide sustainability into three main groups (financial, environmental, and social sustainability and their different subgroups). Product safety and quality, as well as profitable growth, good HR management, and environmental issues are important for the development of sustainable business operations at Nokian Tyres. The report is the third GRI report from Nokian Tyres and, in the interests of quality assurance, it has now been externally assured for the first time.

Nokian Tyres plc is included in the OMX GES Sustainability Finland GI index. The index is designed to provide investors with a liquid, objective, and reliable benchmark for responsible investment. The benchmark index comprises the 40 leading Nasdaq Helsinki listed companies in terms of sustainability. The index criteria are based on international guidelines for environmental, social, and governance (ESG) issues. The index is calculated by Nasdaq in cooperation with GES Investment Services.

The new biomass power plant in Nokia started its operations in April 2016. The plant reduces the use of fossil fuels and increases the use of local energy sources. Nokian Tyres is one of three partners. The total investment was EUR 42 million. According to initial calculations, the proportion of renewable energy sources could increase from the current 40% to approximately 70%, thereby significantly decreasing the Nokia factory's greenhouse gas emissions in the future.

9. Nokian Tyres participating in UN Global Compact initiative

On January 11, 2016, Nokian Tyres announced that it has signed the United Nations' Global Compact initiative and is registered as a supporting member of the initiative as of December 23, 2015. Signing the initiative further strengthens the Group's commitment to profitable business and responsible methods.

10. Changes in operational structure and management team

On January 20, 2016, Nokian Tyres announced that it is going to change its operational structure and responsibilities in the management team in order to strengthen the Company's further expansion and to improve distribution and the development and harmonization of processes.

Nokian Tyres' Management team as of April 1, 2016

Ari Lehtoranta, President and CEO Alexej von Bagh, Process Development Esa Eronen, Supply Operations Teppo Huovila, Quality, Sustainability and ICT Anna Hyvönen, Vianor and Partner Distribution Anne Leskelä, Finance & IR

Ville Nurmi, Human Resources Andrei Pantioukhov, Executive Vice President, General Manager of Russian Operations Juha Pirhonen, Research and Development Manu Salmi, Heavy Tyres Pontus Stenberg, Sales Antti-Jussi Tähtinen, Marketing and Communications

11. Agreement on work time flexibility supports preserving the role of the Nokia factory

On January 29, 2016, Nokian Tyres announced that it has signed an agreement in the Nokia factory on work time flexibility in the coming years. The agreement improves flexibility in production and supports the competitiveness of the company. The agreement also supports maintaining a significant role for the Nokia factory in the future, in terms of both tyre production and the development of new products and production methods. During the agreement period, there will be no temporary or permanent layoffs due to financial or production-related reasons at the factory. The agreement is in effect until June 30, 2018.

12. Nokian Hakkapeliitta R2 winter tyre wins the Tire technology of the year 2016 award

On February 18, 2016, Nokian Tyres announced that it has won the esteemed Tire technology of the year 2016 award with the Nokian Hakkapeliitta R2 winter tyre.

13. Nokian Tyres' incentive scheme to be updated

On February 24, 2016, Nokian Tyres announced that the Board of Directors of Nokian Tyres plc has decided to update the Group's incentive schemes. The update aims to clarify and improve the schemes, and to offer a competitive reward system for all personnel. Nokian Tyres has decided to launch a new share-based incentive scheme for a group of key personnel and a new profit-sharing bonus scheme for all other personnel. The incentive scheme has long focused on options, which are due to expire in 2019.

14. Test tyre policies and processes in Nokian Tyres

On February 29, 2016, Nokian Tyres published a stock exchange release concerning the company's test tyre policies and processes. In the February 24 issue of the newspaper Kauppalehti, the company disclosed that its practices concerning tyre tests in the past have not always been in line with the sustainable approach of Nokian Tyres. Although the practices have substantially improved over the years, the company decided to launch an investigation into the matter in the autumn of 2015. Following the investigation, Nokian Tyres has ensured that any possible improper practices related to testing have been rectified. At the same time, the company has completed a review of its practices in order to increase openness and transparency in all activities. Learn more: http://www.nokiantyres.com/testtyrefaq/.

15. Nokian Tyres introduced a new winter product for Central Europe

On March 21, 2016, Nokian Tyres announced that it is adding a new winter tyre to its product selection for varying Central European winter weather. The sporty new Nokian WR A4 winter tyre combines highperformance handling and reliable winter grip in an optimal way. The new Nokian WR A4 complements Nokian Tyres' Central European winter tyre selection, which is one the widest and most modern in the business.

16. Nokian Tyres signed a EUR 100 million Revolving Credit Facility

On May 12, 2016, Nokian Tyres announced that it has signed a EUR 100 million Revolving Credit Facility for 5 years with an international bank syndicate. The Facility will be used for refinancing the existing EUR 100 million Multicurrency Revolving Credit Facility that was signed March 31, 2011 as well as for general corporate purposes.

17. Nomination to Nokian Tyres' management team

On May 18, 2016, Nokian Tyres announced that Timo Tervolin has been appointed as Vice President, Strategy and Corporate Development and a member of Nokian Tyres' management team. His responsibilities include leading the company's strategy process and strategic programs, mergers and acquisitions, and monitoring the markets and competition. Timo Tervolin joined Nokian Tyres on June 6, 2016 and reports to the President and CEO.

MATTERS AFTER THE REVIEW PERIOD

18. Nomination to Nokian Tyres' management team

On July 1, 2016, Nokian Tyres announced that Tarja Kaipio has been appointed as Vice President, Human Resources and member of the management team of Nokian Tyres plc as of August 8, 2016. She will be responsible for human resources functions and will report to the President and CEO.

More detailed information on management team can be found at https://www.nokiantyres.com/company/investors/corporate-governance/the-groups-management-team/.

RISKS, UNCERTAINTY, AND DISPUTES IN THE NEAR FUTURE

The global economy is likely to see continued slow growth. Although the projected recovery is rather shallow and surrounded by uncertainty, the risk of a global recession in the near future is low. Brexit dampens the recovery and slows the growth forecasts for 2017. The US has continued to be the growth engine. Europe has also recovered, but the pace of the recovery has continued to vary strongly between individual countries. The growth in Russia is expected to be negative with a full year 2016 GDP decline in the range of 1% – 2% due to the low oil price, high interest rates, slow investments, and sanctions following the Ukraine crisis. An escalation of the Ukraine crisis could cause serious disruption, additional trade barriers, and a further slowdown of economic development in Russia, the CIS, and Finland. All in all, the uncertainties may weaken future demand for tyres and increase the credit risk. Brexit as such has practically no effect on Nokian Tyres' business.

The company's receivables declined compared to the previous year. The tyre inventories are at the planned level. The company follows the development of NWC very closely. At the end of the review period, Russian trade receivables accounted for 38% (41%) of the Group's total trade receivables. The collecting environment in Russia remains very tough.

Approximately 40% of the Group's net sales in 2016 are estimated to be generated from Eurodenominated sales. The most important sales currencies in addition to the euro are the Russian ruble, the Swedish and Norwegian krona, and the US and Canadian dollar.

Nokian Tyres' other risks and uncertainty factors relate to the challenging pricing environment for tyres. If raw material prices rise, maintaining profitability will depend on the company's ability to raise tyre prices in line with increasing raw material costs.

The company announced in February 2016 that its practices concerning tyre tests in the past have not always been in line with the sustainable approach of Nokian Tyres. The company emphasizes that its tyres have always been safe and that safety has never been compromised on. There are no court cases in process related to the matter.

More detailed information relating to the risks can be found at http://www.nokiantyres.com/annualreports, Financial review 2015, on pages 42–47 and 66–67.

Tax disputes

Nokian Tyres Group has pending disputes with the Finnish Tax Administration that are described in the section "Tax rate" earlier in this report.

OUTLOOK FOR 2016

The global economy is likely to see continued slow growth. Although the projected recovery is rather shallow and surrounded by uncertainty, the risk of a global recession in the near future is low. Brexit dampens the recovery and slows the growth forecasts for 2017. The US has continued to be the growth engine. Europe has also recovered, but the pace of the recovery has continued to vary strongly between individual countries. It is estimated that the global GDP will grow by 3.1% in 2016. The GDP growth estimates for the Nordic countries are +0.5% to +3.8%, for Europe (including the Nordics) +1.3% and for the US +2.0%. In Russia, the GDP is expected to further decline by 1% to 2%.

In 2016, market demand for replacement car tyres is expected to show growth in Central Europe, North America, and the Nordic countries. In Russia and the CIS, the overall uncertainty will decrease tyre demand in 2016.

The company's replacement tyre market position (sell-in) is expected to improve in 2016 in all key markets. In Russia, the company expects to retain its market leader position in the A + B segments.

The raw material cost is estimated to decrease approximately 5% in 2016 versus 2015. The pricing environment for 2016 remains challenging for all tyre categories.

Nokian Tyres continues to gain competitive advantages by manufacturing in Russia. Approximately 70% of the Russian production was exported in H1/2016, and the margin between production costs in rubles and export sales in euros has improved along with the devaluation of the ruble. If there is an upturn in demand, Nokian Tyres' car tyre production capacity in Russia offers an inbuilt capability to increase output rapidly without capex in order to meet market growth.

Demand in Nokian Heavy Tyres' core products is estimated to remain healthy. Nokian Heavy Tyres' delivery capability has improved and, therefore, the sales and EBIT are expected to remain at a good level in 2016.

Vianor (equity-owned) is expected to increase sales, develop the service business further and show a positive operating result in the full year of 2016. Vianor (partners) and other Nokian Tyres' partner networks, such as Nokian Tyres Authorized Dealers (NAD) and the N-Tyre network, will continue to expand.

Nokian Tyres' estimate for total investments in 2016 is EUR 120 million (102).

Financial guidance (full year reiterated)

In 2016, with the current exchange rates, net sales and operating profit are expected to remain at the same level compared to 2015.

Previous guidance (May 4, 2016)

In 2016, with current exchange rates, net sales and operating profit are to remain at the same level compared to 2015. Q2/2016 will be weaker than Q2/2015 due to sales shifting nearer to the season and customers' high winter tyre inventory levels in Russia and North America.

Nokia, August 9, 2016

Nokian Tyres plc Board of Directors

***

The above-said information contains forward-looking statements relating to future events or future financial performance of the company. In some cases, such forward-looking statements can be identified by terminology such as "may", "will", "could", "expect", "anticipate", "believe", "estimate", "predict" or other comparable terminology. Such statements are based on the current expectations, known factors, decisions, and plans of the management of Nokian Tyres. Forward-looking statements always involve risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future. Therefore, future results may even differ significantly from the results expressed in, or implied by, the forward-looking statements.

This Half year financial report has been prepared in accordance with IAS 34 Interim Reports standard. The company has adopted certain new or revised IFRS standards and IFRIC interpretations at the beginning of the financial period as described in the Financial Statements 2015. However, the adaption of these new or amended standards has not yet had an effect on the reported figures in practice. In other respects, the same accounting policies have been followed as in the Financial Statements 2015.

The Half year financial report figures are unaudited.

NOKIAN TYRES
CONSOLIDATED
INCOME STATEMENT 4-6/16 4-6/15 1-6/16 1-6/15 Last 12 1-12/15 Change
Million euros months %
Net sales 337.4 345.5 613.3 626.8 1,346.6 1,360.1 -2.2
Cost of sales -174.7 -189.3 -321.4 -347.9 -707.3 -733.7 7.6
Gross profit 162.8 156.2 291.8 279.0 639.3 626.4 4.6
Other operating income
Selling and marketing
0.8 1.2 2.1 1.9 3.9 3.7 10.1
expenses -64.4 -63.3 -125.9 -121.7 -260.3 -256.2 -3.4
Administration expenses -10.2 -7.5 -19.0 -16.4 -37.8 -35.3 -15.5
Other operating expenses -11.6 -6.1 -21.2 -13.9 -49.9 -42.6 -52.4
Operating profit 77.5 80.6 128.0 128.8 295.1 296.0 -0.7
Financial income 34.7 27.0 76.5 88.2 189.2 200.9 -13.2
Financial expenses (1 -37.4 -34.4 -81.3 -80.3 -223.7 -222.7 -1.3
Profit before tax 74.8 73.2 123.2 136.7 260.7 274.2 -9.9
Tax expense
(2 (3
-13.5 -8.7 -22.1 63.1 -118.6 -33.5 -135.0
Profit for the period 61.3 64.5 101.2 199.8 142.1 240.7 -49.4
Attributable to:
Equity holders of the parent 61.3 64.5 101.2 199.8 142.1 240.7
Non-controlling interest - - - - - -
Earnings per share from the profit
attributable to equity holders of the
parent
basic, euros 0.46 0.48 0.75 1.50 1.80 -49.8
diluted, euros 0.45 0.48 0.75 1.50 1.80 -50.1
CONSOLIDATED OTHER COMPREHENSIVE
INCOME
4-6/16 4-6/15 1-6/16 1-6/15 1-12/15
Million euros
Profit for the period 61.3 64.5 101.2 199.8 240.7
Other comprehensive income, items
that may be reclassified subsequently
to profit and loss, net of tax:
Gains/Losses from hedge of net
investments in foreign operations 0.0 0.0 0.0 0.0 0.0
Cash flow hedges 0.7 1.9 -0.8 -0.8 -0.3
Translation differences
on foreign operations 4) 19.2 -4.7 56.7 65.4 -55.2
Total other comprehensive income
for the period, net of tax 20.0 -2.7 55.9 64.7 -55.5
Total comprehensive income
for the period 81.3 61.8 157.1 264.5 185.2
Total comprehensive income
attributable to:
Equity holders of the parent 81.3 61.8 157.1 264.5 185.2
Non-controlling interest - - - - -

18(27)

  • 1) Financial expenses in 1-6/15 and 1-12/15 have been adjusted with EUR 20.2 million reversal of interests on back taxes as the tax reassessment decisions on years 2007-2010 were annulled and returned to the Tax Administration for reprocessing. Additionally financial expenses in 1-12/15 contain EUR 19.2 million expensed punitive interest for reprocessed tax reassessment decisions on years 2077-2010. These decrease financial expenses in 1-12/15 with 1.0 million net.
  • 2) Tax expense in 1-6/15 has been adjusted with EUR 80.1 million as the tax reassessment decisions on years 2007-2010 were annulled and returned to the Tax Administrator for reprocessing. Additionally tax expense in 1-12/15 contains EUR 74.9 million expensed additional taxes with punitive tax increases for reprocessed tax reassessment decisions on years 2007-2010. These decrease tax expense in 1-12/2015 with EUR 5.2 million net.

3) Otherwise tax expense in the consolidated income statement is based on the taxable results for the period.

4) Since the beginning of year 2014 the Group has internal loans that are recognized as net investments in foreign operations in accordance with IAS 21 "The Effects of Changes in Foreign Exchange Rates". The impact in 1-6/16 is EUR -1.8 million, in 1-6/15 EUR -1.7 million and 1-12/15 EUR -13.7 million.

KEY RATIOS 30.6.16 30.6.15 31.12.15 Change
%
Equity ratio, % 72.0 70.4 70.8
Gearing, % 6.6 6.9 -16.9
Equity per share, euro 8.94 9.89 9.24 -9.6
Interest-bearing net debt,
mill. euros 79.6 91.1 -209.7
Capital expenditure,
mill. euros 44.4 48.2 101.7
Depreciation, mill. euros 39.5 42.3 82.6
Personnel, average 4,384 4,361 4,421
Number of shares (million units)
at the end of period 134.39 133.17 134.39
in average 134.39 133.17 133.63
in average, diluted 135.02 133.21 133.74
CONSOLIDATED STATEMENT OF
FINANCIAL POSITION 30.6.16 30.6.15 31.12.15
Million euros
Non-current assets
Property, plant and equipment 519.3 547.0 485.0
Goodwill 80.3 79.3 79.2
Other intangible assets 19.6 18.6 19.4
Investments in associates 0.1 0.1 0.1
Available-for-sale
financial assets 0.3 0.3 0.3
Other receivables 9.8 11.6 8.8
Deferred tax assets 9.3 6.8 7.5
Total non-current assets 638.7 663.8 600.2
Current assets
Inventories 310.6 317.0 271.3
Trade receivables 509.6 533.2 356.9
Other receivables 65.9 154.6 97.1
Cash and cash equivalents 144.3 204.6 429.3
Total current assets 1,030.4 1,209.4 1,154.6
Total assets 1,669.2 1,873.2 1,754.8
Equity
Share capital 25.4 25.4 25.4
Share premium 181.4 181.4 181.4
Treasury shares -8.6 -8.6 -8.6
Translation reserve -329.2 -265.3 -385.9
Fair value and hedging reserves -3.7 -3.3 -2.9
Paid-up unrestricted equity reserve 133.0 133.7 133.0
Retained earnings 1,203.0 1,253.4 1,299.2
Non-controlling interest - - -
Total equity 1,201.3 1,316.6 1,241.6
Non-current liabilities
Deferred tax liabilities 39.4 26.5 25.7
Provisions 0.2 0.1 0.5
Interest bearing financial liabilities 134.9 285.7 199.7
Other liabilities 5.4 7.7 2.1
Total non-current liabilities 179.8 320.0 228.0
Current liabilities
Trade payables 66.7 73.3 55.7
Other current payables 129.3 150.0 206.7
Provisions 3.1 3.3 2.8
Interest-bearing financial liabilities 89.0 10.0 19.9
Total current liabilities 288.1 236.6 285.1
Total equity and liabilities 1,669.2 1,873.2 1,754.8

Changes in net working capital arising from operative business are partly covered by EUR 350 million domestic commercial paper programme.

20(27)
CONSOLIDATED STATEMENT OF CASH FLOWS
Million euros
1-6/16 1-6/15 1-12/15
Profit for the period 101.2 199.8 240.7
Adjustments for
Depreciation, amortisation and impairment 49.9 44.9 100.4
Financial income and expenses 4.7 -7.9 21.8
Gains and losses on sale of intangible assets, other changes -5.9 -4.3 -10.5
Income Taxes 22.1 -63.1 33.5
Cash flow before changes in working capital 172.0 169.5 385.8
Changes in working capital
Current receivables, non-interest-bearing, increase (-) / decrease (+) -95.9 -164.3 -27.6
Inventories, increase (-) / decrease (+) -31.1 -15.7 8.2
Current liabilities, non-interest-bearing, increase (+) / decrease (-) -4.4 16.7 4.0
Changes in working capital -131.4 -163.2 -15.4
Financial items and taxes
Interest and other financial items, received 1.6 1.8 2.9
Interest and other financial items, paid -22.2 1.8 -49.8
Dividens received 0.0 0.0 0.0
Income taxes paid -60.0 -15.7 -40.0
Financial items and taxes -80.6 -12.0 -87.0
Cash flow from operating activities (A) -40.0 -5.7 283.4
Cash flows from investing activities
Acquisitions of property, plant and equipment and intangible assets -45.4 -48.2 -100.0
Proceeds from sale of property, plant and equipment and intangible assets 0.2 0.4 1.4
Acquisitions of Group companies 0.0 0.1 -6.7
Change in non-controlling interest - - -
Acquisitions of other investments 0.0 0.0 0.0
Cash flows from investing activities (B) -45.2 -47.7 -105.3
Cash flow from financing activities:
Proceeds from issue of share capital 0.0 33.3 33.3
Purchase of treasury shares - - -
Change in current financial receivables, increase (-) / decrease (+) 13.1 -21.4 -6.0
Change in non-current financial receivables, increase (-) / decrease (+) -0.7 0.2 0.4
Change in current financial borrowings, increase (+) / decrease (-) 63.6 -6.3 48.5
Change in non-current financial borrowings, increase (+) / decrease (-) -74.7 6.9 -73.4
Dividens received 0.5 0.0 0.4
Dividends paid -201.6 -193.5 -193.5
Cash flow from financing activities ( C) -199.9 -180.8 -190.2
Change in cash and cash equivalents (A+B+C) -285.1 -234.2 -12.2
Cash and cash equivalents at the beginning of the period 429.3 439.9 439.9
Effect of exchange rate fluctuations on cash held -0.1 -1.0 1.6
Cash and cash equivalents at the end of the period 144.3 204.6 429.3

Based on the annulled and later renewed tax reassessment decisions on years 2007-2010 the financial items and taxes contain paid tax increases of EUR 51.0 million in 1-6/16, EUR 3.4 million on 1-6/15 and EUR 6.1.million in 1-12/15.

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

  • A = Share capital
  • B = Share premium
  • C = Treasury shares
  • D = Translation reserve
  • E = Fair value and hedging reserves
  • F = Paid-up unrestricted equity reserve
  • G = Retained earnings
  • H = Non-controlling interest
  • I = Total equity
Equity attributable to equity holders of the parent
Million euros A B C D E F G H I
Equity, Jan 1st 2015 25.4 181.4 -8.6 -330.7 -2.6 100.3 1,243.2 - 1,208.5
Profit for the period 199.8 199.8
Other comprehensive income,
net of tax:
Cash flow hedges -0.8 -0.8
Net investment hedge
Translation differences 65.4 65.4
Total comprehensive
income for the period 65.4 -0.8 0.0 199.8 264.5
Dividends paid -193.5 -193.5
Exercised warrants 33.3 33.3
Acquisition of treasury shares 0.0
Share-based payments 4.0 4.0
Total transactions with owners
for the period -189.6 -189.6
Changes in the shareholding of
subsidiaries
Acquisition of non-controlling interests,
with no impact on control
Equity, Jun 30th 2015 25.4 181.4 -8.6 -265.3 -3.3 133.7 1,253.4 - 1,316.6
Equity, Jan 1st 2016 25.4 181.4 -8.6 -385.9 -2.9 133.0 1,299.2 - 1,241.6
Profit for the period 101.2 101.2
Other comprehensive income,
net of tax:
Cash flow hedges -0.8 -0.8
Net investment hedge 0.0
Translation differences 56.7 56.7
Total comprehensive
income for the period 56.7 -0.8 0.0 101.2 157.1
Dividends paid -201.6 -201.6
Exercised warrants 0.0 0.0
Acquisition of treasury shares 0.0
Share-based payments 4.2 4.2
Total transactions with owners
for the period -197.4 -197.4
Equity, Jun 30th 2016 25.4 181.4 -8.6 -329.2 -3.7 133.0 1,203.0 - 1,201.3
SEGMENT INFORMATION
Million euros 4-6/16 4-6/15 1-6/16 1-6/15 1-12/15 Change
%
Net sales
Passenger car tyres 230.1 241.2 432.6 448.8 951.5 -3.6
Heavy tyres 38.7 38.0 76.3 75.6 155.3 0.9
Vianor 89.4 86.7 143.2 141.7 327.6 1.0
Other operations 5.9 4.0 5.9 6.9 15.4 -13.8
Eliminations -26.8 -24.4 -44.7 -46.2 -89.7 3.2
Total 337.4 345.5 613.3 626.8 1,360.1 -2.2
Operating result
Passenger car tyres 64.7 69.6 127.0 129.7 285.5 -2.1
Heavy tyres 6.1 7.5 15.0 14.3 28.7 5.2
Vianor 5.5 5.7 -9.2 -6.9 -1.9 -32.4
Other operations -6.0 -1.4 -6.0 -4.1 -13.9 -46.7
Eliminations 7.2 -0.9 1.2 -4.1 -2.5 128.3
Total 77.5 80.6 128.0 128.8 296.0 -0.7
Operating result, % of net sales
Passenger car tyres 28.1 28.9 29.4 28.9 30.0
Heavy tyres 15.7 19.8 19.7 18.9 18.5
Vianor 6.2 6.5 -6.4 -4.9 -0.6
Total 23.0 23.3 20.9 20.6 21.8

CHANGES IN PROPERTY, PLANT AND EQUIPMENT

Million euros 30.6.16 30.6.15 31.12.15
Opening balance 485.0 502.8 502.8
Capital expenditure 59.5 47.1 118.9
Decrease -8.2 -10.0 -39.5
Depreciation for the period -39.5 -38.5 -67.8
Exchange differences 22.6 45.6 -29.3
Closing balance 519.3 547.0 485.0
CONTINGENT LIABILITIES
Million euros 30.6.16 30.6.15 31.12.15
FOR OWN DEBT
Mortgages 1.0 1.0 1.0
Pledged assets 4.7 4.7 4.8
ON BEHALF OF OTHER COMPANIES
Guarantees 0.4 - 0.4
OTHER OWN COMMITMENTS
Guarantees 8.4 5.2 5.2
Leasing and rent commitments 90.7 62.9 82.6
Purchase commitments 1.6 2.0 1.6

CARRYING AMOUNTS AND FAIR VALUES OF FINANCIAL ASSETS

AND LIABILITIES 30.6.16 30.6.15 31.12.15
Carrying Fair Carrying Fair Carrying Fair
Million euros amount value amount value amount value
FINANCIAL ASSETS
Financial assets at fair value
through profit or loss
Derivatives held
for trading 10.9 10.9 12.0 12.0 8.9 8.9
Money market instruments 34.0 34.0 - - 6.0 6.0
Loans and receivables
Other non-current receivables 9.8 7.5 11.6 8.1 8.8 6.8
Trade and other receivables 512.8 513.4 537.0 537.5 360.1 360.7
Cash in hand and at bank 110.3 110.3 204.6 204.6 423.3 423.3
Available-for-sale financial assets
Unquoted shares 0.3 0.3 0.3 0.3 0.3 0.3
Derivative financial instruments
designated as hedges 14.4 14.4 9.7 9.7 19.9 19.9
Total financial assets 692.5 690.8 775.3 772.3 827.2 825.8
FINANCIAL LIABILITIES
Financial liabilities at fair value
through profit or loss
Derivatives held
for trading 4.0 4.0 1.9 1.9 15.4 15.4
Financial liabilities measured
at amortised cost
Interest-bearing financial liabilities 223.9 226.4 295.7 300.8 219.6 224.2
Trade and other payables 66.7 66.7 73.3 73.3 55.7 55.7
Derivative financial instruments
designated as hedges 6.4 6.4 9.0 9.0 5.5 5.5
Total financial liabilities 301.0 303.5 379.9 385.0 296.1 300.8

All fair value measurements have been classified to Level 2 in the fair value hierarchy. Level 2 includes Group's derivative financial instruments and money market investments. To establish the fair value of these instruments the Group uses generally accepted valuation models with inputs based on observable market data. There has been no transfers between the different levels in the fair value hierarchy.

DERIVATIVE FINANCIAL
INSTRUMENTS
Million euros
30.6.16 30.6.15 31.12.15
INTEREST RATE DERIVATIVES
Interest rate swaps
Notional amount 100.0 130.0 100.0
Fair value -3.1 -1.8 -2.4
FOREIGN CURRENCY DERIVATIVES
Currency forwards
Notional amount 313.7 286.1 497.9
Fair value -1.9 3.0 -6.6
Currency options, purchased
Notional amount 7.0 7.2 -
Fair value 0.1 0.3 -
Currency options, written
Notional amount 17.4 14.5 -
Fair value -0.1 0.0 -
Interest rate and currency swaps
Notional amount 87.5 87.5 87.5
Fair value 22.2 11.7 19.8
ELECTRICITY DERIVATIVES
Electricity forwards
Notional amount 7.6 8.1 7.0
Fair value -2.4 -2.4 -3.0

RELATED PARTY TRANSACTIONS

The related parties of the Group consist of members of the Board of Directors, the Presidents, other key management personnel, and close members of their families.

Transactions and outstanding balances with parties having significant influence

Key management personnel 1-6/16 1-6/15 1-12/15
Total employee benefit expenses 3.8 2.7 6.1
Of which share-based payments 2.3 1.0 2.0

No loans, guarantees or collaterals have been granted to the related parties.

Shares and share options granted to the President and other key management personnel. The share option plan terms for the key management are equal to the share options directed at other personnel.

Granted (pcs) 1-6/16 1-6/15 1-12/15
Shares 303,875 128,600 128,600
Share options 20,000 233,400 233,400
Held (pcs) 30.6.16 30.6.15 31.12.15
Shares 411,275 128,600 111,800
Share options 548,000 921,300 634,800
Exercisable 326,600 456,200 229,700

No incentives were paid to the members of the Board of Directors.

BUSINESS COMBINATIONS

Vianor-chain have expanded further through minor business combinations in Sweden.

Recognized amounts of identifiable assets acquired and liabilities assumed:

Property, plant and equipment 0.7
Inventories 0.0
Trade and other receivables 0.1
Cash and cash equivalents 0.2
Total Assets 1.1
Deferred tax liabilities 0.1
Financial liabilities 0.1
Trade and other payables 0.2
Total liabilities 0.4
Total identifiable net assets 0.7
Composition of goodwill in the
acquisition
Consideration transferred 1.6
Total identifiable net assets 0.7
Goodwill 0.9
Consideration paid in cash 1.5
Cash and cash equivalents in the
subsidiaries acquired -0.2
Net cash outflow 1.2

The expectations relating to the growth in sales through increased customer base, and the future expectations on improved market area coverage and sales increase resulted in the region of goodwill.

Since these pieces on information are not material individually, the presentation is aggregated. The profits of the acquired companies, totaling EUR -0.0 million, are included in the consolidated income statement. The actual acquisition dates and the nature of the operations taken into account the effect of the acquisition on the consolidated net sales and profit is not material even if they all were combined as of the beginning of the financial year.

The acquisition related costs of EUR 0.0 million have been recorded as selling and marketing expenses. There were no other transactions recognized separately from these acquisitions. The consideration has been transferred in cash and no significant contingent consideration arrangements were included. No non-controlling interest remained in the acquiree. The identifiable assets acquired and liabilities assumed are recognized in fair value. Goodwill is measured as the excess of the consideration transferred over the total identifiable net assets. None of the goodwill recognized is deductible for income tax purposes.

One minor acquisition for Vianor chain has been carried out after the reporting period. The acquisition cost calculations have not been finalized and therefore no preliminary calculations have been added to the disclosures.

Earnings per share, euro:

Profit for the period attributable to the equity holders of the parent / Average adjusted number of shares during the period excluding treasury shares

Earnings per share (diluted), euro:

Profit for the period attributable to the equity holders of the parent / Average adjusted and diluted number of shares during the period excluding treasury shares

The share options affect the dilution as the average share market price for the period exceeds the defined subscription price.

Equity ratio, %: Total equity x 100 / (Total assets - advances received)

Gearing, %: Interest-bearing net debt x 100 / Total equity

Equity per share, euro: Equity attributable to equity holders of the parent / Adjusted number of shares on the reporting date excluding treasury shares

DEFINITIONS OF SALES AREAS

Nordic countries: Finland, Norway, Sweden.

Russia and the CIS: Russia, Armenia, Belarus, Georgia, Kazakhstan, Moldova, Ukraine.

Other Europe:

Albania, Austria, Belgium, Bulgaria, Croatia, Czech Republic, Denmark, Estonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, The Former Yugoslav Republic of Macedonia, Netherlands, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Switzerland, Turkey, United Kingdom.

North America: Canada, USA.

Core markets: Nordic countries, Russia and the CIS.

Nokian Tyres plc Antti-Jussi Tähtinen, Vice President, Marketing and Communications Further information: Mr. Ari Lehtoranta, President and CEO, tel: +358 10 401 7733

Distribution: Nasdaq Helsinki, media, www.nokiantyres.com

Press and analyst meetings

The result presentation for analysts and media will be held in Hotel Kämp in Helsinki on August 9, 2016 at 10:00 a.m. Finnish time. An audio broadcast of the presentation can be listened to online starting at 10 a.m. at: www.nokiantyres.com/resultinfo-Q2-2016

The event can also be attended via a conference call. Please dial in 5–10 minutes before the beginning of the event: FI +358 9 8171 0495, UK +44 20 31940552, SE +46 85 664 2702, US +1 855 7161597.

The stock exchange release and presentation material will be available before the event from https://www.nokiantyres.com/company/investors/.

An audio recording of the event will be available on the company's website later on the same day.

Nokian Tyres interim report January–September 2016 will be published on November 1, 2016. Releases and company information will be available at: https://www.nokiantyres.com/company/investors/

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