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Stora Enso Oyj

Quarterly Report Jul 21, 2016

3239_ir_2016-07-21_08d3c906-3f31-4e9b-a24a-9d8b96cc89c8.pdf

Quarterly Report

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Stora Enso Half year financial report Q2

1 January – 30 June 2016

Accelerated transformation

High activity during the quarter

Q2/2016(compared with Q2/2015)

  • Sales EUR 2 526 (EUR 2 562) million decreased 1.4%. Sales excluding the structurally declining paper business and divested Barcelona Mill increased 3.6%, primarily due to the ramp-up of Varkaus kraftliner mill and additional volumes from Ostrołęka containerboard mill.
  • Operational EBIT increased 9.2% to EUR 226 (EUR 207) million, including a bad debt provision of EUR 6 million in the Paper division, lower variable costs, and a positive net currency impact. The EBIT margin was 8.9% (8.1%).
  • EPS EUR 0.16 (EUR 0.17)
  • Cash flow from operations record high at EUR 493 (EUR 489) million, due to increased operational EBITDA and release of working capital; cash flow after investing activities was EUR 321 (EUR 261) million.
  • Continued strengthening of the balance sheet; net debt to operational EBITDA 2.3 (2.7) despite dividend payment; liquidity reduced to EUR 511 (EUR 986) million, as planned.
  • Operational ROCE 10.3% (9.4%), operational ROCE excluding the Beihai Mill investment 12.5% (10.9%).

Q2/2016 (compared with Q1/2016)

  • Sales improved 3.3%. Sales excluding the structurally declining paper business increased 5.8%, mainly due to higher consumer board sales.
  • Operational EBIT decreased 8.9%, mainly due to the higher maintenance impact of EUR 28 million.

Q1–Q2/2016 (compared with Q1–Q2/2015)

  • Sales at EUR 4 971 million declined 1.6%. Sales excluding the structurally declining paper business and divested Barcelona Mill increased 3.0%.
  • Operational EBIT at EUR 474 million increased 11.0%, mainly due to lower variable costs, and net currency impact.

1.0 1.4 1.8 2.2 2.6 3.0 3 000 3 100 3 200 3 300 3 400 3 500 Q3/14 Q4/14 Q1/15 Q2/15 Q3/15 Q4/15 Q1/16 Q2/16 EUR million Net debt Net debt to operational EBITDA

Transformation

  • Beihai consumer board mill in China started up in May and is ramping up ahead of plan. The machine is expected to reach full production within 18‒24 months.
  • Varkaus kraftliner mill ramp-up is proceeding and customer qualifications have progressed well. Full production is expected during the first half of 2017.
  • The new production line for wooden building components at Varkaus Mill (LVL) started up in June 2016. Full production is expected in mid-2018.
  • Plans to divest Kabel magazine paper mill in Germany announced in June.
  • Divestment of the Suzhou mill site in China announced and paper production ceased in June.
  • Stora Enso divested its 33.33% ownership in the Swedish recycled materials company IL Recycling AB in June.

Outlook for Q3/2016

Q3/2016 sales are estimated to be similar to or slightly lower than the amount of EUR 2 526 million, and operational EBIT is expected to be in line with or somewhat lower than the EUR 226 million recorded in Q2/2016. These estimates include the negative impacts of the scheduled annual maintenance shutdowns and Beihai Mill start-up, which are estimated to be approximately EUR 30 million and EUR 16 million higher than in Q2/2016 respectively.

NET DEBT TO OPERATIONAL EBITDA OPERATIONAL ROCE

KEY FIGURES

Change %
Q2/16–
Change %
Q2/16–
Change %
Q1-Q2/16–
EUR million Q2/16 Q2/15 Q2/15 Q1/16 Q1/16 Q1–Q2/16 Q1–Q2/15 Q1-Q2/15 2015
Sales 2 526 2 562 -1.4% 2 445 3.3% 4 971 5 053 -1.6% 10 040
Operational EBITDA 333 318 4.7% 356 -6.5% 689 658 4.7% 1 352
Operational EBITDA margin 13.2% 12.4% 14.6% 13.9% 13.0% 13.5%
Operational EBIT 226 207 9.2% 248 -8.9% 474 427 11.0% 915
Operational EBIT margin 8.9% 8.1% 10.1% 9.5% 8.5% 9.1%
Operating profit (IFRS) 248 214 15.9% 194 27.8% 442 429 3.0% 1 059
Profit before tax excl. IAC 112 156 -28.2% 183 -38.8% 295 310 -4.8% 1 048
Profit before tax 149 148 0.7% 155 -3.9% 304 310 -1.9% 814
Net profit for the period 118 123 -4.1% 114 3.5% 232 252 -7.9% 783
Capital expenditure 197 220 -10.5% 188 4.8% 385 350 10.0% 989
Capital expenditure excluding
investments in biological assets
Depreciation and impairment charges
174 203 -14.3% 167 4.2% 341 311 9.6% 912
excl. IAC 123 135 -8.9% 124 -0.8% 247 268 -7.8% 517
Net interest-bearing liabilities 3 178 3 479 -8.7% 3 185 -0.2% 3 178 3 479 -8.7% 3 240
Operational ROCE 10.3% 9.4% 11.3% 10.8% 9.9% 10.6%
Earnings per share (EPS) excl. IAC,
EUR
0.12 0.18 0.19 0.31 0.33 1.24
EPS (basic), EUR 0.16 0.17 0.15 0.31 0.33 1.02
Return on equity (ROE) 8.4% 9.2% 8.2% 8.4% 9.7% 14.6%
Debt/equity ratio 0.58 0.70 0.58 0.58 0.70 0.60
Net debt/last twelve months'
operational EBITDA ratio
2.3 2.7 2.3 2.3 2.7 2.4
Fixed costs to sales 25.4% 25.5% 24.4% 24.9% 24.7% 25.0%
Equity per share, EUR 6.96 6.33 10.0% 6.97 -0.1% 6.96 6.33 10.0% 6.83
Average number of employees 26 088 27 173 -4.0% 25 521 2.2% 25 911 26 999 -4.0% 26 783
TRI rate 13.3 10.4 27.9% 12.0* 10.8% 12.7 10.3 23.3% 11.0
LTA rate 5.0 4.2 19.0% 3.9* 28.2% 4.4 4.4 0.0% 4.7

Operational key figures: see chapter Non-IFRS measures at the beginning of the Financials section.

Items affecting comparability (IAC): see chapter Non-IFRS measures at the beginning of the Financials section.

TRI (Total recordable incidents) rate = number of incidents per one million hours worked.

LTA (Lost-time accident) rate = number of lost-time accidents per one million hours worked.

*Recalculated due to additional data after the Q1 interim report.

DELIVERIES AND PRODUCTION

Change %
Q2/16–
Change %
Q2/16–
Change %
Q1-Q2/16–
Q2/16 Q2/15 Q2/15 Q1/16 Q1/16 Q1–Q2/16 Q1–Q2/15 Q1-Q2/15 2015
Board deliveries, 1 000 tonnes 839 778 7.8% 797 5.3% 1 636 1 526 7.2% 3 045
Board production, 1 000 tonnes 912 852 7.0% 926 -1.5% 1 838 1 704 7.9% 3 394
Corrugated packaging deliveries,
million m2
273 287 -4.9% 259 5.4% 532 561 -5.2% 1 112
Market pulp deliveries, 1 000 tonnes 507 470 7.9% 466 8.8% 973 927 5.0% 1 873
Wood product deliveries, 1 000 m3 1 319 1 186 11.2% 1 124 17.3% 2 443 2 247 8.7% 4 490
Paper deliveries, 1 000 tonnes 1 322 1 445 -8.5% 1 340 -1.3% 2 662 2 877 -7.5% 5 778
Paper production, 1 000 tonnes 1 298 1 444 -10.1% 1 395 -7.0% 2 693 2 916 -7.6% 5 794

CEO comment

"In the second quarter of 2016, sales excluding the structurally declining paper business and the divested Consumer Board Barcelona Mill increased 3.6% compared to the same quarter last year. This was primarily due to the ramp-up of Varkaus kraftliner mill and additional volumes from the Ostrołęka containerboard mill. Cash flow year-onyear was record high, due to higher profitability and release of working capital.

This quarter we have stepped up a gear in our transformation to a renewable materials growth company. We have taken a major leap forward and many parts of the puzzle are falling into place. We are now ready for the next chapter in our transformation journey. The consumer board machine at Beihai Mill in China successfully started production, ahead of plan, which is an historical milestone for us. Our aim is to benefit from the growing demand in China and Asia Pacific for high-quality consumer board. One of the key end products from Beihai Mill will be Liquid Packaging Board, of which more than 80 per cent today is imported to China.

In June, production started at our new production line in Varkaus Mill in Finland, which makes wooden building components. The new laminated veneer lumber (LVL) line will meet the growing need for sustainable, high quality engineered wooden elements. We are also assessing the feasibility of building a cross-laminated timber (CLT) production unit in connection to Gruvön Mill in Sweden. This would support our ambition to capture market share from non-renewable materials in the construction sector.

Also in accordance with our transformation into a renewable materials growth company, we will divest our Kabel magazine paper mill in Germany. Furthermore, we have announced closure of our Suzhou paper mill and divestment of the site in China. In Sweden, we have divested our 33.33% ownership in the Swedish recycled materials company IL Recycling, as our need for paper for recycling in Sweden has decreased during the past years.

We continue to invest for growth and strengthened competitiveness. To further enhance our position as a leading global supplier of premium paperboards, we are investing EUR 70 million in Imatra Mills in Finland. This is to increase coating capacity and allow further product development of the new generation bio-barriers. Customer demand for food service board and liquid packaging board is estimated to grow above industry average. Furthermore, to meet the growing demand in the hygiene market, we will invest EUR 26.5 million in Skutskär pulp mill to increase the mill's fluff capacity.

To strengthen our bio-based chemicals development, we have signed a joint technology development agreement with specialty chemicals company Rennovia Inc. This is a logical next step for us as we are targeting new markets and developing new products in this area. The commercialisation of lignin from Sunila Mill in Finland is going forward and the first customer agreement has been signed.

During the quarter, we have also successfully completed a Eurobond refinancing.

I am very pleased that we have entered into a strategic partnership with Aalto University, Chalmers University of Technology and the Royal Institute of Technology. This collaboration with leading engineering universities will allow us to further advance our positions in the field of innovation. The priority competence areas for research collaboration are bio-based chemistry, design, digitalisation, material science and process solutions.

When it comes to outlook for the third quarter of 2016, sales are estimated to be similar to or slightly lower than the amount of EUR 2 526 million, and operational EBIT is expected to be in line with or somewhat lower than the EUR 226 million recorded in second quarter of 2016. These estimates include the negative impacts of the scheduled annual maintenance shutdowns and Beihai Mill start-up, which are estimated to be approximately EUR 30 million and EUR 16 million higher than in Q2/2016 respectively.

As always, I would like to thank our customers for their business, our employees for their dedication and our investors for their trust."

Karl-Henrik Sundström, CEO

Operational EBIT margin (Q2/2016)

8.9%

Operational ROCE(Q2/2016)

10.3 (Target % >13%)

Net debt to operational EBITDA

2.3 (Target <3.0)

RECONCILIATION OF OPERATIONAL PROFITABILITY

Change %
Q2/16–
Change %
Q2/16–
Q1– Change %
Q1-Q2/16–
EUR million Q2/16 Q2/15 Q2/15 Q1/16 Q1/16 Q1–Q2/16 Q2/15 Q1-Q2/15 2015
Operational EBITDA 333 318 4.7% 356 -6.5% 689 658 4.7% 1 352
Equity accounted investments (EAI),
operational*
16 24 -33.3% 16 0.0% 32 37 -13.5% 80
Depreciation and impairment
excl. IAC
-123 -135 8.9% -124 0.8% -247 -268 7.8% -517
Operational EBIT 226 207 9.2% 248 -8.9% 474 427 11.0% 915
Fair valuations and non-operational
items**
-15 15 -200.0% -26 42.3% -41 2 n/m 378
Items affecting comparability (IAC)*** 37 -8 n/m -28 232.1% 9 0 100.0% -234
Operating Profit (IFRS) 248 214 15.9% 194 27.8% 442 429 3.0% 1 059

* The group's share of operational EBIT of equity accounted investments (EAI).

** Fair valuations and non-operational items include equity incentive schemes and related hedges, CO2 emission rights, valuations of biological assets, and the group's share of income tax and net financial items of EAI.

*** Items affecting comparability detailed in the Financials section

Secondquarter 2016results (compared with Q2/2015)

BREAKDOWN OF CHANGE IN SALES Q2/2015 TO Q2/2016

Sales Q2/2015, EUR million 2 562
Price and mix -1%
Currency 1%
Volume 1%
Other sales* 1%
Total before structural changes 2%
Structural changes** -3%
Total -1%
Sales Q2/2016, EUR million 2 526

* Wood, energy, paper for recycling, by-products etc.

** Asset closures, major investments, divestments and acquisitions

Group sales of EUR 2 526 million were EUR 36 million lower than a year ago. Sales decreased mainly due to structural changes, including the conversion of paper production to kraftliner at Varkaus Mill in Finland, the Arapoti paper mill disposal in Brazil, and the Barcelona board mill divestment in Spain. Lower pulp prices in Biomaterials were offset by higher board volumes in Consumer Board and Packaging Solutions. Operational EBIT was EUR 226 (EUR 207) million, an increase of EUR 19 million. The operational EBIT margin was 8.9% (8.1%).

Variable costs were EUR 28 million lower, mainly due to clearly lower wood costs. Transportation costs were slightly lower, partly due to decreased volumes, impacted by divestments and closures. Net fixed costs were EUR 23 million higher, mainly due to the ramp-up of the Varkaus kraftliner mill and higher production at sawmills. Lower sales prices in local currencies, especially for pulp grades, decreased operational EBIT by EUR 16 million. This was offset by a positive EUR 29 million net foreign exchange impact. Depreciation was EUR 9 million lower, mainly due to the impairment of intangible assets and property, plant and equipment in the fourth quarter of 2015. Results from equity accounted investments decreased EUR 8 million, mainly due to lower results in the Nordic forest associates.

Paper production was curtailed by 12% (9%), board by 5% (5%), and sawn wood by 1% (3%) to reduce working capital.

The average number of employees in the second quarter of 2016 was approximately 26 100, which is 1 100 lower than a year earlier. The main reason for the reduction are the divestments of Arapoti Mill in Brazil, Barcelona Mill in Spain, Komárom plant in Hungary, Hartola Building Solutions unit in Finland, and the closures of Suzhou Mill in China and the Inpac unit in India. The average number of employees during the quarter in Europe was approximately 20 500, which is slightly higher than in the same quarter a year ago. In China, the average number of employees was approximately 4 600, which is 500 lower than a year ago.

Fair valuations and non-operational items had a negative EUR 15 (positive EUR 15) million impact on operating profit. The impact comes mainly from the Nordic forest equity-accounted investments.

Earnings per share was EUR 0.16 (EUR 0.17) and earnings per share excluding items affecting comparability (IAC) was EUR 0.12 (EUR 0.18). The decrease in EPS excluding IAC is mainly due to bond repurchases, revaluation of foreign currency loans and decrease in the result of the associated companies.

The group recorded items affecting comparability (IAC) with a positive net impact of approximately EUR 37 million in its operating profit and a negative impact of approximately EUR 10 million on income tax in the second quarter of 2016. The IAC relate to the divestments of Kabel Mill in Germany (a negative IAC of approximately EUR 5 million), Suzhou Mill site in China (a positive IAC of approximately EUR 26 million), and IL Recycling 33.33 % ownership (a positive IAC of approximately EUR 16 million). The Kabel Mill divestment is estimated to be completed during the third quarter of 2016 and the Suzhou Mill divestment during the fourth quarter of 2016. The IL Recycling divestment was completed during the second quarter. The total gain on disposal of Suzhou Mill site to be reported in operating profit is expected to be approximately EUR 181 million, of which EUR 26 million was recorded as a positive IAC in Stora Enso's second quarter 2016 results, and the remaining EUR 155 million is

expected to be recorded as a positive IAC in Stora Enso's fourth quarter 2016 results. The Suzhou Mill site disposal related total net gain including the closure related costs after tax is expected to be approximately EUR 148 million.

Net financial expenses at EUR 99 million were EUR 33 million higher than a year ago. Respectively, the net interest expenses at EUR 34 million were EUR 13 million lower than a year ago, mainly due to reduced debt level and active debt liability management. An expense of EUR 34 million was recorded as other financial expense in the second quarter in connection with the bond repurchases. The net foreign exchange impact in the second quarter in respect of cash, interest-bearing assets and liabilities and related hedges amounted to a loss of EUR 28 (EUR 0) million, mainly due to the revaluation of USD loans in Chinese subsidiaries and EUR loans in Polish subsidiaries.

BREAKDOWN OF CHANGE IN CAPITAL EMPLOYED 30 JUNE 2015 TO 30 JUNE 2016

EUR million Capital Employed
30 June 2015 8 654
Capital expenditure less depreciation 489
Impairments and reversal of impairments -201
Valuation of biological assets -22
Available-for-sale: operative (mainly PVO) -31
Equity accounted investments 419
Net liabilities in defined benefit plans 94
Operative working capital and other interest-free items, net -372
Net tax liabilities -10
Translation difference -158
Other changes -86
30 June 2016 8 776

The operational return on capital employed in the second quarter of 2016 was 10.3% (9.4%). Excluding the ongoing investment in Beihai Mill in Consumer Board division, the operational return on capital employed would have been 12.5% (10.9%).

January–June2016 results (compared with January–June2015)

Sales decreased EUR 82 million or 1.6% to EUR 4 971 million. Sales excluding the structurally declining paper business and divested Barcelona Mill increased 3.0%. Operational EBIT was EUR 47 million higher at EUR 474 million. Variable costs were EUR 36 million lower and net fixed costs EUR 33 million higher. The net foreign exchange impact on operational EBIT was a positive EUR 34 million. Depreciation was EUR 18 million lower, mainly due to divestments and impairment of intangible assets and property, plant and equipment in the fourth quarter of 2015. Transportation costs were EUR 14 million lower and result from equity accounted investments EUR 5 million lower. Lower sales prices in local currencies, mainly in pulp grades, decreased operational EBIT by EUR 17 million.

Secondquarter 2016results (compared with Q1/2016)

Sales were EUR 81 million or 3.3% higher at EUR 2 526 million. Sales excluding the structurally declining paper business increased 5.8%, mainly due to higher consumer board sales. Operational EBIT was EUR 22 million lower at EUR 226 million. Net fixed costs were seasonally EUR 36 million higher mainly due to increased maintenance activity of EUR 28 million in the second quarter of 2016. Sales prices in local currencies and volumes reduced operational EBIT by EUR 7 million, and EUR 5 million, respectively. Lower variable costs had a positive impact of EUR 26 million.

Financing in secondquarter 2016(compared with Q1/2016)

CAPITAL STRUCTURE

EUR million 30 Jun 16 31 Mar 16 31 Dec 15 30 Jun 15
Operative fixed assets* 6 987 6 794 6 822 6 968
Equity accounted investments 1 474 1 545 1 570 1 078
Operative working capital, net 839 980 884 1 253
Non-current interest-free items, net -458 -464 -476 -586
Operating Capital Total 8 842 8 855 8 800 8 713
Net tax liabilities -66 -58 -47 -59
Capital Employed 8 776 8 797 8 753 8 654
Equity attributable to owners of the Parent 5 492 5 500 5 388 4 994
Non-controlling interests 106 112 125 181
Net interest-bearing liabilities 3 178 3 185 3 240 3 479
Financing Total 8 776 8 797 8 753 8 654

* Operative fixed assets include property, plant and equipment, goodwill, biological assets, emission rights, available-for-sale operative shares and other intangible assets.

Total unutilised committed credit facilities were unchanged at EUR 700 million, and cash and cash equivalents net of overdrafts were brought down by EUR 93 million to EUR 511 million by reducing gross debt. In addition, Stora Enso has access to various long-term sources of funding up to EUR 850 (850) million.

The net debt was EUR 3 178 million, a decrease of EUR 7 million from the previous quarter.

Stora Enso issued a new EUR 300 million, seven-year Eurobond under its EMTN (Euro Medium Term Note) programme in June. The bond matures in June 2023 and pays a fixed coupon of 2.125%. There are no financial covenants for the bond.

In June, Stora Enso also successfully completed Eurobond tender offers of 2018 and 2019 notes issued in 2012 by repurchasing nominal amount of EUR 285 million from the 2018 bond with a coupon of 5.00%, and EUR 67 million from the 2019 bond with a coupon of 5.50%. In addition, Stora Enso also repurchased entire EUR 50 million nominal amount of its floating-rate Euribor+0.72% bond originally maturing in 2018. The transactions will extend Stora Enso's weighted debt maturity profile and reduce interest costs.

The fair value of PVO shares accounted for as available-for-sale investments increased in the quarter by EUR 65 million to EUR 192 million. The change in fair value is mainly caused by the increase in electricity prices. The changes in fair valuation are included in the Other Comprehensive Income in equity.

The ratio of net debt to the last twelve months' operational EBITDA was 2.3 (2.3). The debt/equity ratio at 30 June 2016 was 0.58 (0.58).

Cash flow in secondquarter 2016

CASH FLOW

Change %
Q2/16–
Change %
Q2/16–
Change %
Q1-Q2/16–
EUR million Q2/16 Q2/15 Q2/15 Q1/16 Q1/16 Q1–Q2/16 Q1–Q2/15 Q1-Q2/15 2015
Operational EBITDA 333 318 4.7% 356 -6.5% 689 658 4.7% 1 352
IAC on operational EBITDA -21 -7 -200.0% -27 22.2% -48 1 n/m -24
Dividends received from equity
accounted investments
58 31 87.1% 0 100.0% 58 31 87.1% 32
Other adjustments 16 21 -23.8% 21 -23.8% 37 31 19.4% 55
Change in working capital 107 126 -15.1% -61 275.4% 46 -61 175.4% 141
Cash Flow from Operations
(non-IFRS)
493 489 0.8% 289 70.6% 782 660 18.5% 1 556
Cash spent on fixed and biological
assets
-172 -228 24.6% -193 10.9% -365 -370 1.4% -956
Acquisitions of equity accounted
investments
0 0 0.0% 0 0.0% 0 0 0.0% -1
Cash Flow after Investing Activities
(non-IFRS)
321 261 23.0% 96 234.4% 417 290 43.8% 599

Second quarter 2016 cash flow after investing activities was record high at EUR 321 million. Working capital decreased by EUR 107 million, mainly due to an increase of trade payables and reduced inventories. Payments related to the previously announced restructuring provisions were EUR 15 million.

Capital expenditure

Additions to fixed and biological assets in the second quarter 2016 totalled EUR 197 million, of which EUR 174 million were fixed assets and EUR 23 million biological assets. Depreciations in the second quarter of 2016 totalled EUR 123 million. Additions in fixed assets and biological assets had a cash outflow impact of EUR 172 million in the second quarter.

The main projects ongoing in the second quarter of 2016 were the board machine at Beihai Mill in China, which started up in May, and the new production line for wooden building components (LVL) at Varkaus Mill in Finland, which started up in June.

CAPITAL EXPENDITURE, EQUITY INJECTIONS AND DEPRECIATION FORECAST 2016

Forecast 2016
680–720
510–530

The capital expenditure forecast includes approximately EUR 100 million for the group's biological assets and approximately EUR 180 million for Beihai Mill in China, excluding the PE coating investment announced in March 2016. The total capital expenditure in Beihai Mill will be approximately EUR 800 million, excluding the PE coating investment.

Segments in second quarter 2016 (compared with Q2/2015)

Consumer Board division

Consumer Board division develops and provides consumer packaging boards for printing and packaging applications. A wide board and barrier coating selection is suitable for the design and optimisation of packaging for liquid, food, pharmaceutical and luxury goods. We serve brand owners globally and are expanding in growth markets such as China and Asia Pacific to meet rising demand.

Change %
Q2/16–
Change %
Q2/16–
Change %
Q1-Q2/16–
EUR million Q2/16 Q2/15 Q2/15 Q1/16 Q1/16 Q1–Q2/16 Q1–Q2/15 Q1-Q2/15 2015
Sales 599 603 -0.7% 564 6.2% 1 163 1 172 -0.8% 2 340
Operational EBITDA 113 114 -0.9% 108 4.6% 221 229 -3.5% 434
Operational EBITDA margin 18.9% 18.9% 19.1% 19.0% 19.5% 18.5%
Operational EBIT 76 78 -2.6% 73 4.1% 149 157 -5.1% 290
Operational EBIT margin 12.7% 12.9% 12.9% 12.8% 13.4% 12.4%
Operational ROOC* 14.8% 16.1% 14.3% 14.7% 17.1% 15.5%
Cash flow from operations
(non-IFRS)**
168 124 35.5% 82 104.9% 250 163 53.4% 481
Cash flow after investing
activities (non-IFRS)**
73 39 87.2% -16 n/m 57 11 n/m 21
Board deliveries, 1 000 tonnes 630 643 -2.0% 588 7.1% 1 218 1 246 -2.2% 2 458
Board production, 1 000 tonnes 620 645 -3.9% 624 -0.6% 1 244 1 283 -3.0% 2 490

* Operational ROOC = 100% x Operational EBIT/Average operating capital

** Cash flow from operations (non-IFRS) and Cash flow after investing activities (non-IFRS), see chapter Non-IFRS measures at the beginning of the Financials section.

  • Sales excluding the divested Barcelona Mill increased EUR 25 million or 4.4%, mainly due to higher sales volumes and stable prices.
  • Operational EBIT was EUR 2 million lower. Start-up costs at Beihai Mill in China and additional maintenance costs in European mills were only partly offset by lower variable costs, especially related to wood. The negative impact of start-up of Beihai Mill and the ongoing plantation operations in Guangxi was EUR 18 million, or EUR 3 million higher than a year ago.
  • Beihai Mill started operations in May, and the ramp-up is proceeding ahead of plan. The consumer board machine is expected to reach full production within 18‒24 months. The EBIT impact of Beihai operations in the third quarter of 2016 is estimated to be approximately EUR 34 million negative and in the fourth quarter approximately EUR 30 million negative, including a quarterly depreciation of EUR 10 million.
  • Operational ROOC without the Beihai Mill investment would have been 35.2% (30.8%).
  • In May, Stora Enso announced an investment of EUR 70 million in Imatra Mills, Finland to increase capacity for producing extrusion coated products and warehousing capacity. The investment is expected to be completed during the fourth quarter of 2017.
  • The EUR 31 million investment in a new polyethylene (PE) coating line at Beihai Mill is proceeding as planned and is expected to be completed in mid-2017. The investment in a new chemical plant at Skoghall Mill in Sweden is also proceeding according to plan, and is expected to be completed by the end of 2017.
MARKETS
--------- --
Product Market Demand Q2/16 compared
with Q2/15
Demand Q2/16 compared
with Q1/16
Price Q2/16 compared with
Q2/15
Price Q2/16 compared with
Q1/16
Consumer board Europe Stable Stable Slightly lower Stable

SALES AND OPERATIONAL EBIT Operational ROOC (Q2/2016)

14.8 %

(Target: >20% )

SCHEDULED ANNUAL MAINTENANCE SHUTDOWNS

2016 2015
Q1
Q2
Q3 Imatra and Ingerois mills Imatra and Ingerois mills
Q4 Skoghall and Fors mills Skoghall and Fors mills

Packaging Solutions division

Packaging Solutions division develops fibre-based packaging, and operates at every stage of the value chain from pulp production, material and packaging production to recycling. Our solutions serve leading converters, brand owners and retail customers helping to optimise performance, reduce total costs and enhance sales.

Change %
Q2/16–
Change %
Q2/16–
Q1– Q1– Change %
Q1-Q2/16–
EUR million Q2/16 Q2/15 Q2/15 Q1/16 Q1/16 Q2/16 Q2/15 Q1-Q2/15 2015
Sales 258 226 14.2% 245 5.3% 503 447 12.5% 913
Operational EBITDA 33 38 -13.2% 23 43.5% 56 78 -28.2% 147
Operational EBITDA margin 12.8% 16.8% 9.4% 11.1% 17.4% 16.1%
Operational EBIT 17 24 -29.2% 7 142.9% 24 50 -52.0% 90
Operational EBIT margin 6.6% 10.6% 2.9% 4.8% 11.2% 9.9%
Operational ROOC* 7.7% 11.7% 3.2% 5.6% 12.6% 11.1%
Cash flow from operations
(non-IFRS)**
39 39 0.0% 10 290.0% 49 69 -29.0% 138
Cash flow after investing
activities (non-IFRS)**
27 20 35.0% -10 n/m 17 38 -55.3% 20
Board deliveries (external), 1 000 tonnes 209 135 54.8% 209 0.0% 418 280 49.3% 587
Board production, 1 000 tonnes 292 207 41.1% 302 -3.3% 594 421 41.1% 904
Corrugated packaging deliveries, million m2 273 287 -4.9% 259 5.4% 532 561 -5.2% 1 112
Corrugated packaging production, million m2 272 276 -1.4% 253 7.5% 525 551 -4.7% 1 093

* Operational ROOC = 100% x Operational EBIT/Average operating capital

** Cash flow from operations (non-IFRS) and Cash flow after investing activities (non-IFRS), see chapter Non-IFRS measures at the beginning of the Financials section.

  • Sales increased over 14%, or EUR 32 million, mainly due to additional board volumes from the Varkaus kraftliner mill in Finland and the Ostrołęka containerboard mill in Poland.
  • Operational EBIT excluding Varkaus and Inpac increased EUR 2 million. The ramp-up of Varkaus Mill and improvement actions in Inpac are proceeding but contribution to operational EBIT still remained negative for those units in the second quarter of 2016.
  • Varkaus kraftliner mill ramp-up is proceeding and customer qualifications have progressed well. Full production is expected during the first half of 2017.
  • In April, Stora Enso announced a feasibility study with the aim of expanding containerboard production at the Ostrołęka Mill in Poland by 500 000 tonnes annually. The study is expected to be completed by the end of 2016.

MARKETS

Product Market Demand Q2/16 compared
with Q2/15
Demand Q2/16 compared
with Q1/16
Price Q2/16 compared
with Q2/15
Price Q2/16 compared
with Q1/16
Virgin fibre-based
containerboard
Europe Slightly weaker Slightly stronger Lower Slightly lower
RCP containerboard Europe Stronger Stable Stable Slightly lower
Corrugated packaging Europe Slightly stronger Slightly stronger Slightly higher Stable

SALES AND OPERATIONAL EBIT Operational ROOC (Q2/2016)

7.7 %

(Target: >20%)

SCHEDULED ANNUAL MAINTENANCE SHUTDOWNS

2016 2015
Q1
Q2 Ostrołęka Mill Ostrołęka Mill
Q3 Heinola Mill Varkaus Mill
Q4 Varkaus Mill Heinola Mill

Biomaterials division

Biomaterials division offers a variety of pulp grades to meet the demands of paper, board, tissue, textile and hygiene product producers. We also develop new ways to maximise the value extractable from wood, as well as other kinds of lignocellulosic biomasses. Sugars and lignin hold potential for use in applications in the specialty chemical, construction, personal care and food industries. We have a global presence with operations in Brazil, Finland, Laos, Sweden, Uruguay, and the USA.

Change %
Q2/16–
Change %
Q2/16–
Q1– Q1– Change %
Q1-Q2/16–
EUR million Q2/16 Q2/15 Q2/15 Q1/16 Q1/16 Q2/16 Q2/15 Q1-Q2/15 2015
Sales 342 364 -6.0% 351 -2.6% 693 718 -3.5% 1 484
Operational EBITDA 84 87 -3.4% 110 -23.6% 194 187 3.7% 420
Operational EBITDA margin 24.6% 23.9% 31.3% 28.0% 26.0% 28.3%
Operational EBIT 57 59 -3.4% 84 -32.1% 141 132 6.8% 313
Operational EBIT margin 16.7% 16.2% 23.9% 20.3% 18.4% 21.1%
Operational ROOC* 8.9% 8.9% 13.1% 10.9% 10.3% 12.4%
Cash flow from operations
(non-IFRS)**
128 133 -3.8% 115 11.3% 243 151 60.9% 385
Cash flow after investing
activities (non-IFRS)**
96 35 174.3% 81 18.5% 177 17 n/m 187
Pulp deliveries, 1 000 tonnes 627 630 -0.5% 617 1.6% 1 244 1 223 1.7% 2 499

* Operational ROOC = 100% x Operational EBIT/Average operating capital

** Cash flow from operations (non-IFRS) and Cash flow after investing activities (non-IFRS), see chapter Non-IFRS measures at the beginning of the Financials section.

Sales decreased EUR 22 million driven by significantly lower hardwood pulp prices, and also lower softwood pulp prices, partly offset by positive currency hedging impact.

  • Operational EBIT decreased slightly, mainly due to lower pulp prices in local currencies, especially for hardwood pulp. On the other hand, lower wood costs, especially in the Nordics, and lower maintenance costs related to fewer shutdowns had a positive effect.
  • In June, Stora Enso announced an investment at Skutskär Mill in Sweden to increase its fluff pulp capacity. The investment is expected to be completed during the second quarter of 2018.
  • Commercialisation of lignin from Sunila Mill in Finland is going forward and the first customer agreement has been signed.

MARKETS

Product Market Demand Q2/16 compared
with Q2/15
Demand Q2/16 compared
with Q1/16
Price Q2/16 compared with
Q2/15
Price Q2/16 compared with
Q1/16
Softwood pulp Europe Slightly stronger Stable Lower Slightly higher
Hardwood pulp Europe Stable Stable Significantly lower Lower

SALES AND OPERATIONAL EBIT Operational ROOC (Q2/2016)

8.9 %

(Target: > 15%)

SCHEDULED ANNUAL MAINTENANCE SHUTDOWNS

2016 2015
Q1 Montes del Plata Mill
Q2 Montes del Plata Mill Enocell and Veracel mills
Q3 Veracel and Skutskär mills Skutskär Mill
Q4 Enocell Mill Sunila Mill

Wood Products division

Wood Products division provides versatile wood-based solutions for building and housing. Our product range covers all areas of urban construction including massive wood elements and housing modules, wood components and pellets. We also offer a variety of sawn timber goods. Our customers are mainly construction and joinery companies, merchandisers and retailers. Wood Products operates globally and has more than 20 production units in Europe.

Change %
Q2/16–
Change %
Q2/16–
Q1– Q1– Change %
Q1-Q2/16–
EUR million Q2/16 Q2/15 Q2/15 Q1/16 Q1/16 Q2/16 Q2/15 Q1-Q2/15 2015
Sales 433 441 -1.8% 382 13.4% 815 833 -2.2% 1 603
Operational EBITDA 41 32 28.1% 23 78.3% 64 55 16.4% 111
Operational EBITDA margin 9.5% 7.3% 6.0% 7.9% 6.6% 6.9%
Operational EBIT 33 23 43.5% 16 106.3% 49 38 28.9% 81
Operational EBIT margin 7.6% 5.2% 4.2% 6.0% 4.6% 5.1%
Operational ROOC* 25.6% 17.9% 12.3% 19.1% 14.8% 15.7%
Cash flow from operations
(non-IFRS)**
67 50 34.0% 34 97.1% 101 64 57.8% 118
Cash flow after investing
activities (non-IFRS)**
53 42 26.2% 10 n/m 63 46 37.0% 59
Wood products deliveries, 1 000 m3 1 274 1 142 11.6% 1 086 17.3% 2 360 2 167 8.9% 4 334

* Operational ROOC = 100% x Operational EBIT/Average operating capital

** Cash flow from operations (non-IFRS) and Cash flow after investing activities (non-IFRS), see chapter Non-IFRS measures at the beginning of the Financials section.

Sales were EUR 8 million lower, mainly due to slightly lower prices and a strategic reduction in external sawn goods trading.

Operational EBIT improved EUR 10 million, mainly due to higher deliveries, improved product mix, and lower log prices.

Operational ROOC clearly improved to 25.6%, due to improved profitability and efficient working capital management.

  • Production started at the new line for wooden building components (LVL) at Varkaus Mill in June as planned. Full production is expected in mid-2018.
  • In June, Stora Enso divested its Hartola pre-fabricated wooden housing modules unit in Finland, and entered into a partnership with the buyer.
  • Also in June, Stora Enso announced that it is carrying out a feasibility study of building a cross laminated timber (CLT) production unit in connection at Gruvön Mill in Sweden.

MARKETS

Product Market Demand Q2/16
compared with Q2/15
Demand Q2/16
compared with Q1/16
Price Q2/16 compared
with Q2/15
Price Q2/16 compared
with Q1/16
Wood products Europe Significantly stronger Significantly stronger Slightly lower Slightly higher

SALES AND OPERATIONAL EBIT Operational ROOC (Q2/2016)

25.6 %

(Target: >18% )

Paper division

Paper division provides best-in-class paper solutions for print media and office use. The wide selection covers papers made from recycled and fresh wood fibre. Our main customer groups include publishers, retailers, printing houses, merchants, converters and office suppliers. Our mills are located predominantly in Europe, and in China. Three of the mills produce paper based on 100%-recycled fibre.

Change %
Q2/16–
Change %
Q2/16–
Q1– Q1– Change %
Q1-Q2/16–
EUR million Q2/16 Q2/15 Q2/15 Q1/16 Q1/16 Q2/16 Q2/15 Q1-Q2/15 2015
Sales 839 915 -8.3% 854 -1.8% 1 693 1 829 -7.4% 3 630
Operational EBITDA 74 52 42.3% 83 -10.8% 157 113 38.9% 231
Operational EBITDA margin 8.8% 5.7% 9.7% 9.3% 6.2% 6.4%
Operational EBIT 43 12 258.3% 51 -15.7% 94 30 213.3% 77
Operational EBIT margin 5.1% 1.3% 6.0% 5.6% 1.6% 2.1%
Operational ROOC* 14.6% 3.1% 17.1% 15.9% 3.8% 5.5%
Cash flow from operations (non-IFRS)** 63 59 6.8% 53 18.9% 116 124 -6.5% 286
Cash flow after investing activities (non-IFRS)** 49 47 4.3% 45 8.9% 94 101 -6.9% 201
Cash flow after investing activities to sales
(non-IFRS)
5.8% 5.1% 5.3% 5.6% 5.5% 5.5%
Paper deliveries, 1 000 tonnes 1 322 1 445 -8.5% 1 340 -1.3% 2 662 2 877 -7.5% 5 778
Paper production, 1 000 tonnes 1 298 1 444 -10.1% 1 395 -7.0% 2 693 2 916 -7.6% 5 794

* Operational ROOC = 100% x Operational EBIT/Average operating capital

** Cash flow from operations (non-IFRS) and Cash flow after investing activities (non-IFRS), see chapter Non-IFRS measures at the beginning of the Financials section.

  • Sales increased EUR 4 million excluding the divestment of Arapoti Mill and the conversion of Varkaus paper mill to kraftliner.
  • Operational EBIT was EUR 31 million higher, attributable to somewhat better sales prices, lower variable costs, especially for energy, pulp and chemicals. Operational EBIT was impacted by a EUR 6 million provision for bad debt. The second quarter results included a negative impact of EUR 1 million related to an odour gas incident at the Veitsiluoto pulp mill in Finland.
  • Depreciation was EUR 8 million lower, mainly due to fixed asset impairments recorded in the fourth quarter of 2015.
  • Cash flow after investing activities to sales increased to 5.8%. Excluding one-time restructuring cash flow impacts of EUR 17 million related to the divestments of Kabel Mill and the Suzhou Mill site, the ratio reached 7.9%.
  • In June:
  • ‒ Stora Enso signed an agreement to divest the Kabel coated mechanical paper mill in Germany to Hagen-Kabel Pulp & Paper GmbH. The transaction is expected to be completed in the third quarter of 2016.
  • ‒ Stora Enso signed an agreement to divest its Suzhou Mill site in China to the local government of Suzhou National New & Hi-tech Industrial Development Area (SND), which plans to convert the mill site from industrial use to non-industrial use. Paper production at the mill was stopped in June.
  • ‒ Stora Enso finalised the divestment of its 33.33% ownership in the Swedish recycled materials company IL Recycling AB to Stena Metall AB, a Swedish recycling company.
  • Stora Enso is reviewing how to create the best conditions for the Paper division to compete under increasing cost pressures and declining market demand. Therefore, a project has been initiated to plan for the most efficient way to manage the paper business going forward.
MARKETS
Product Market Demand Q2/16
compared with Q2/15
Demand Q2/16
compared with Q1/16
Price Q2/16 compared
with Q2/15
Price Q2/16 compared
with Q1/16
Paper Europe Slightly weaker Slightly weaker Slightly higher Stable

SALES AND OPERATIONAL EBITDA* Cash flow after investing activities to sales (Q2/2016)

5.8 %

(Target: >7%)

SCHEDULED ANNUAL MAINTENANCE SHUTDOWNS

2016 2015
Q1
Q2 Langerbrugge Mill Langerbrugge Mill
Q3 Anjala, Maxau, Oulu, and
Veitsiluoto mills
Anjala, Maxau, Oulu, and
Veitsiluoto mills
Q4 Nymölla Mill

* The Paper division's financial target is cash flow after investing activities (non-IFRS) to sales, because the division's goal is to generate cash flow for the group so that it can transform into a renewable materials growth company.

Other

The segment Other includes the Nordic forest equity-accounted investments, Stora Enso's shareholding in the energy company Pohjolan Voima, operations supplying wood to the Nordic mills and group shared services and administration.

Change %
Q2/16–
Change %
Q2/16–
Change %
Q1-Q2/16–
EUR million Q2/16 Q2/15 Q2/15 Q1/16 Q1/16 Q1–Q2/16 Q1–Q2/15 Q1-Q2/15 2015
Sales 629 629 0.0% 648 -2.9% 1 277 1 276 0.1% 2 478
Operational EBITDA -12 -5 -140.0% 9 -233.3% -3 -4 25.0% 9
Operational EBITDA margin -1.9% -0.8% 1.4% -0.2% -0.3% 0.4%
Operational EBIT 0 11 -100.0% 17 -100.0% 17 20 -15.0% 64
Operational EBIT margin 0.0% 1.7% 2.6% 1.3% 1.6% 2.6%
Cash flow from operations
(non-IFRS)* 28 84 -66.7% -5 n/m 23 89 -74.2% 148
Cash flow after investing activities
(non-IFRS)* 23 78 -70.5% -14 264.3% 9 77 -88.3% 111

* Cash flow from operations (non-IFRS) and Cash flow after investing activities (non-IFRS), see chapter Non-IFRS measures at the beginning of the Financials section.

Operational EBIT decreased mainly due to lower capital gains from land sales in Bergvik Skog and Tornator, and lower wood selling volumes and prices, as well as lower energy prices.

Sustainability in second quarter 2016 (compared with Q2/2015)

Safety performance

TRI AND LTA RATES*

Q2/16 Q2/15 Q1/16** Q1–Q2/16 Q1–Q2/15 2015 Milestone Milestone to
be reached
by
TRI rate 13.3 10.4 12.0 12.7 10.3 11.0
LTA rate 5.0 4.2 3.9 4.4 4.4 4.7 3.8 end of 2016

TRI (Total recordable incident) rate = number of incidents per one million hours worked.

LTA (Lost-time accident) rate = number of lost-time accidents per one million hours worked.

*For Stora Enso employees

**Recalculated due to additional data after the Q1 interim report.

Suppliers

Implementation of the Supplier Code of Conduct

SUPPLIER CODE OF CONDUCT

30 Jun 16 31 Mar 16 31 Dec 15 30 Jun 15 Target Target to be
reached by
% of supplier spend covered by the Supplier
Code of Conduct* 92% 91% 90% 82% 90% end of 2016

*Excluding joint operations. Performance in 2015 excludes Wood Supply units.

Human rights

Stora Enso's partnership with the International Labour Organization (ILO)

A mapping of Bulleh Shah Packaging's (BSP) waste paper and agricultural by-product supply chains, as the first phase of formative ground research, was completed by the ILO in April. The purpose of the mapping was to get an overview of BSP value chain. Furthermore, it aims at developing a concrete base for formative ground research on labour practices in local supply chains within communities where BSP sources goods and services. The second phase of the formative ground research has commenced. As reported earlier, it is expected to be completed by the end of the agricultural harvesting season in order to design and implement mitigation interventions.

Action plans to address the Danish Institute for Human Rights (DIHR) assessment findings

PROGRESS ON THE IMPLEMENTATION OF PREVENTIVE AND REMEDIATION ACTIONS

Completed On track Not on track Closed* Regular review**
Implementation progress, % of all the actions 82% 8% 1% 6% 3%

*Issues that were identified in the Human Rights assessments but closed following reassessment of their validity in specific local contexts.

**Longer-term actions without a targeted end-date that require continuous review.

At the end of the quarter 82% (79% by the end of first quarter) of the preventive and remediation actions were completed. The actions are based on the UN Guiding Principles on Business and Human Rights and criteria created in collaboration with DIHR.

Mitigating Child Labour in Pakistan

BULLEH SHAH PACKAGING'S DIRECT SUPPLIERS OF DOMESTIC FIBRE AND AGRICULTURAL BY-PRODUCTS

30 Jun 16 31 Mar 16 31 Dec 15 30 Jun 15 Target Target to be
reached by
Number of direct active suppliers 276 276 335 286
Audit coverage year-to-date (%)* 10% 6% 45% 32% 45% end of 2016

*The share of direct suppliers of OCC and agricultural by-products that are audited during the calendar year. Excluding institutional OCC suppliers identified as low risk.

Bulleh Shah Packaging (BSP) conducted 37 (209) internal audits of its material and service suppliers during the second quarter, including two follow-up audits on previous corrective action requests. No child labour or young worker cases were found during these audits. No external audits were conducted.

Manufacturing of the medical mobile clinic started during the second quarter with the aim to become operational during the fourth quarter.

Forests, plantations and land use

Correction of land leasing contracts in Guangxi, China

SOCIAL FORESTLANDS LEASED BY STORA ENSO IN GUANGXI

30 Jun 16 31 Mar 16 31 Dec 15 30 Jun 15 Target Target to be
reached by
Social forestland leased, ha 31 410 32 125 32 322 32 483
Leased area without contractual defects, ha 16 621 16 642 16 471 16 394
Lease contracts without contractual defects,
% of all contracts
65% 64% 63% 62% 100% start-up of the
planned chemical
pulp mill*

In contracts without defects the ownership of land is clear or solved, and the contracting procedure is proven to be legal, authentic and valid. The contract correction process includes a desktop documentation review, field investigations, legal and operational risk analysis, stakeholder consultations, the collection of missing documentation and the signing of new agreements or amendments directly with the villages or households concerned, or in some cases contract termination. *The decision on the investment in the chemical pulp mill has not been made.

Stora Enso leases a total of 84 442 hectares of land in various regions of Guangxi, of which 37% (38%) is social land leased from village collectives, individual households and local forest farms.

In cases of conflict that the contract correction procedures cannot resolve, Stora Enso will terminate the contracts in a responsible way. During the second quarter, irreconcilable or economically unviable contracts corresponding to 789 hectares were terminated. By the end of the quarter contracts corresponding to 1 077 hectares of social forestland were identified in the process as irreconcilable or economically unviable. The target is to terminate all these irreconcilable or economically unviable contracts by the end of 2016.

Land occupations by the Social Landless Movements in Bahia, Brazil

LAND OCCUPIED BY SOCIAL LANDLESS MOVEMENTS NOT INVOLVED IN THE SUSTAINABLE SETTLEMENT INITIATIVE

30 Jun 16 31 Mar 16 31 Dec 15 30 Jun 15
Area occupied by social movements not involved in
the Sustainable Settlement Initiative, ha 4 239 4 592 5 461 5 496

As of the end of the second quarter, 4 239 hectares of land owned by Veracel were occupied by social landless movements not involved in the Sustainable Settlement Initiative. During the quarter, Veracel continued to seek repossessions of occupied areas through legal processes, and the company resumed forest management on 353 hectares. Veracel has reserved 16 500 hectares to support the Sustainable Settlement Initiative. At the end of 2015 the total land area owned by Veracel was 216 000 hectares, of which 85 000 hectares are planted with eucalyptus for pulp production.

Carbon dioxide

PERFORMANCE COMPARED TO BASELINE LEVEL*

Q1– Q1– Target to be
Q2/16** Q2/15 Q1/16 Q2/16** Q2/15 2015 Target reached by
Climate and energy
Reduction of fossil CO₂ emissions per saleable tonne
of pulp, paper and board (kg/t) -39% -37% -27% -33% -32% -32% -35% end of 2025

*From baseline year 2006. Covering direct fossil CO₂ emissions from production and indirect fossil CO₂ emissions related to purchased electricity and heat (Scope 1 and 2). Historical figures recalculated due to divestments, or data completion.

**Q2 performance includes April and May. The Q2 performance will be completed with June performance in the Interim Report for Q3.

For over a decade, Stora Enso has actively reduced the energy intensity of its operations and in many places, also its dependency on fossil fuels. Today, over 75% of the energy the Group generates and uses comes from Carbon Neutral sources inside and outside the company. It is Stora Enso's firm intention to drive down fossil fuel use even more over the next ten years to get as close to zero as possible using technically and commercially feasible means. Beihai Mill commenced operation in May using Chinese coal for its boiler. This will result in a material increase in the group's CO2 emissions. Actions are already underway to identify fossil-free alternatives.

Short-term risks and uncertainties

The main short-term risks and uncertainties are related to the increasing imbalance in the European paper market and the possible implications to economy from the UK referendum vote.

Energy sensitivity analysis: the direct effect of a 10% increase in electricity, heat, oil and other fossil fuel market prices would have a negative impact of approximately EUR 9 million on operational EBIT for the next 12 months, after the effect of hedges.

Wood sensitivity analysis: the direct effect of a 10% increase in wood prices would have a negative impact of approximately EUR 168 million on operational EBIT for the next 12 months.

Pulp sensitivity analysis: the direct effect of a 10% increase in pulp market prices would have a positive impact of approximately EUR 115 million on operational EBIT for the next 12 months.

Chemical and filler sensitivity analysis the direct effect of a 10% increase in chemical and filler prices would have a negative impact of approximately EUR 42 million on operational EBIT for the next 12 months.

A decrease of energy, wood, pulp or chemical and filler prices would have the opposite impact.

Foreign exchange rates sensitivity analysis for the next twelve months: the direct effect on operational EBIT of a 10% strengthening in the value of the US dollar, the Swedish crown and the British pound against the euro would be about positive EUR 114 million, negative EUR 97 million and positive EUR 35 million annual impact, respectively. Weakening of the currencies would have the opposite impact. These numbers are before the effect of hedges and assuming no changes occur other than a single currency exchange rate movement.

The group incurs annual unhedged net costs worth approximately EUR 130 million in Brazilian real (BRL) in its operations in Brazil. For these flows, a 10% strengthening in the value of BRL would have a EUR 13 million negative impact on operational EBIT.

Legal proceedings

Proceedings in Latin America

Veracel

Fibria and Stora Enso each own 50% of Veracel, and the joint ownership is governed by a shareholder agreement. In May 2014, Fibria initiated arbitration proceedings against Stora Enso claiming that Stora Enso was in breach of certain provisions of the shareholder agreement. Fibria has estimated that the interest to be paid regarding the dispute should be approximately USD 54 (EUR 50) million. Stora Enso denies any breach of contract and disputes the method for calculating the interest to be paid. No provisions have been made in Stora Enso's accounts for this case.

On 11 July 2008, Stora Enso announced that a federal judge in Brazil had issued a decision claiming that the permits issued by the State of Bahia for the operations of Stora Enso's joint operations company Veracel were not valid. The judge also ordered Veracel to take certain actions, including reforestation with native trees on part of Veracel's plantations and a possible fine of BRL 20 (EUR 5) million. Veracel disputes the decision and has filed an appeal against it. Veracel operates in full compliance with all Brazilian laws and has obtained all the necessary environmental and operating licences for its industrial and forestry activities from the relevant authorities. In November 2008, a Federal Court suspended the effects of the decision. No provisions have been recorded in Veracel's or Stora Enso's accounts for the reforestation or the possible fine.

Proceeding in Finland

Finnish wood claim

In December 2009, the Finnish Market Court fined Stora Enso for competition law infringements in the market for roundwood in Finland from 1997 to 2004. Stora Enso did not appeal against the ruling. In March 2011 Metsähallitus of Finland initiated legal proceedings against Stora Enso, UPM and Metsäliitto claiming compensation for damages allegedly suffered due to competition law infringements. The total claim against the defendants amounted to approximately EUR 160 million and the secondary claim against Stora Enso to approximately EUR 87 million. In its ruling issued in June 2016, the Helsinki District Court dismissed Metsähallitus' claim for damages against Stora Enso, Metsäliitto and UPM.

In addition, certain Finnish municipalities and private forest owners initiated similar legal proceedings. The total amount claimed from the defendants amounts to approximately EUR 29 million, the secondary claims solely against Stora Enso amount to approximately EUR 6 million. Stora Enso denies that the plaintiffs suffered any damages whatsoever and will forcefully defend itself. No provisions have been made in Stora Enso's accounts for these lawsuits.

Proceedings in Sweden

Stora Enso was informed in mid-July that two Swedish Insurance companies are filing lawsuits against Stora Enso. The claimed amount is approximately SEK 277 million (EUR 29 million) attributable to insurance compensation paid to injured parties in connection with the forest fire in Västmanland, Sweden in 2014. Stora Enso denies liability and will respond within the frame of the legal proceedings.

Changes in group management

Executive Vice President & Head of the Consumer Board division, Jari Latvanen, is to leave Stora Enso by November 2016 at the latest to take up the position of President and CEO at HKScan Corporation, headquartered in Finland. The recruitment process for his successor is under way.

Share capital and shareholdings

During the second quarter of 2016, there were no share conversions.

On 30 June 2016, Stora Enso had 176 507 090 A shares and 612 112 897 R shares in issue. The total number of shares was 788 619 987 and the votes amounted to 237 718 379. The company did not hold its own shares.

On 13 April 2016, Norges Bank's holding in Stora Enso shares fell below the threshold of 5%.

On 25 April 2016, Norges Bank's indirect holding including holding through financial instruments in Stora Enso fell below the threshold of 5%.

On 27 June 2016, the holdings of BlackRock Inc. in Stora Enso's shares including holding through financial instruments fell below the threshold of 5%.

Decisions of Annual General Meeting on 28 April 2016

The AGM approved the proposal by the Board of Directors that the Company distributes a dividend of EUR 0.33 per share for the year 2015.

The AGM approved a proposal that of the current members of the Board of Directors – Gunnar Brock, Anne Brunila, Elisabeth Fleuriot, Hock Goh, Mikael Mäkinen, Richard Nilsson, and Hans Stråberg – be re-elected members of the Board of Directors until the end of the following AGM and that Jorma Eloranta be elected new member of the Board of Directors for the same term of office.

The AGM approved the proposed annual remuneration for the Board of Directors as follows:

Chairman EUR 170 000
Vice Chairman EUR 100 000
Members EUR 70 000

The AGM approved a proposal that the current auditor Audit Firm Deloitte & Touche Oy shall be re-elected auditor of the Company until the end of the following AGM. The AGM approved a proposal that remuneration for the auditor shall be paid according to invoice approved by Financial and Audit Committee.

The AGM approved a proposal to appoint a Shareholders' Nomination Board to exist until otherwise decided and to annually prepare proposals for the shareholders' meeting regarding the number and election of the members of the Board of Directors, the remuneration of the Chairman, Vice Chairman and members of the Board of Directors as well as the remuneration of the Chairmen and members of the Board committees.

Decisions by the Board of Directors

At its meeting held after the AGM, the Stora Enso Board of Directors elected from among its members Gunnar Brock as its Chairman and Jorma Eloranta as Vice Chairman.

Richard Nilsson (chairman), Gunnar Brock and Mikael Mäkinen were elected as members of the Financial and Audit Committee.

Gunnar Brock (chairman), Jorma Eloranta and Hans Stråberg were elected as members of the Remuneration Committee.

Anne Brunila (chairman), Elisabeth Fleuriot and Richard Nilsson were elected as members of the Sustainability and Ethics Committee.

This release has been prepared in Finnish, English and Swedish. If there are any variations in the content between the versions, the English version shall govern. This report is unaudited.

Helsinki, 21 July 2016 Stora Enso Oyj Board of Directors

Basis of Preparation

This unaudited interim financial report has been prepared in accordance with the accounting policies set out in International Accounting Standard 34 on Interim Financial Reporting and in the Group's Financial Report for 2015.

All figures in this Interim Report have been rounded to the nearest million, unless otherwise stated.

Non-IFRS measures

Stora Enso will change the terminology in its reporting in accordance with the new guidelines from the European Securities and Markets Authority (ESMA) concerning Alternative Performance Measures. The term "Non-recurring items" (NRI) will be changed to "Items affecting comparability" (IAC), but the definition remains the same. There are no changes in definitions and calculations of key figures.

The group's key non-IFRS performance metric is operational EBIT, which is used to evaluate the performance of its operating segments and to steer allocation of resources to them. Operational EBIT comprises the operating profit excluding items affecting comparability (IAC) and fair valuations from the segments and Stora Enso's share of the operating profit of equity accounted investments (EAI), also excluding Items affecting comparability and fair valuations.

Items affecting comparability are exceptional transactions that are not related to recurring business operations. The most common items affecting comparability are capital gains, additional write-downs or reversals of write-downs, provisions for planned restructuring and penalties. Items affecting comparability are normally disclosed individually if they exceed one cent per share.

Fair valuations and non-operational items include equity incentive schemes and related hedges, CO2 emission rights, valuations of biological assets and the group's share of income tax and net financial items of EAI.

Cash flow from operations (non-IFRS) is a group specific way to present operative cash flow without hedging result from OCI and starting from Operational EBITDA instead of operating profit.

Cash flow after investing activities (non-IFRS) is calculated Cash flow from Operations (non-IFRS) excluding Cash spent on Intangible assets, Property, Plant and Equipment and biological assets and acquisitions of EAIs.

The full list of the non-IFRS measures is presented at the end of this report.

The following amendments to the standards are applied to the annual periods beginning on 1 January 2016

  • IAS 19 Defined Benefit Plans Employee Contributions (amendment) effective for annual periods beginning on or after 1 July 2014. The amendment was not endorsed by the EU until January 2015, i.e. the effective date is transferred to 2016. The amendment clarifies the accounting for contributions made by employees or third parties to defined benefit plans. The amendment does not have a significant effect on the group financial statement.
  • Amendments to IAS 16 and IAS 41 Agriculture: Bearer Plants. The amendments define a bearer plant and require biological assets that meet the definition of a bearer plant to be accounted for as property, plant and equipment. These amendments have no effect on the group financial statements.
  • Amendments to IAS 16 and IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation. The amendments prohibit using a revenue-based depreciation method for items of property, plant and equipment and introduce a rebuttable presumption that revenue is not an appropriate basis for amortisation of an intangible asset. These amendments have no effect on the group financial statements.
  • IFRS 11 Accounting for Acquisition of Interests in Joint Operations (amendment) provides guidance on how to account for the acquisition of a joint operation that constitutes a business. The amendment has no effect on the group financial statements.
  • IAS 27 Equity Method in Separate Financial Statements (amendment) reinstates the equity method as an accounting option for investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. This change is not relevant to the group.
  • Amendments to IAS 1: Disclosure Initiative clarifies the presentation principles. The amendments do not have material effect on the group financial statement.

Disposal of Arapoti Mill in Brazil

On 31 December 2015 Stora Enso signed an agreement to divest its entire 80% shareholding in the Arapoti magazine paper mill in Paraná, Brazil, to Papeles Bio Bio, a Chilean paper producer. The initial consideration for the divestment of the shares was approximately EUR 19 million, subject to customary closing day adjustments. Following the agreement, the group recognised a EUR 34 million expense consisting of fixed asset impairments, deferred tax asset write-down, and transaction costs in its fourth quarter 2015 accounts. EUR 6 million of the total impact was allocated to the non-controlling interest holders. The closing took place on 31 March and Stora Enso booked a loss of approximately EUR 28 million in the first quarter 2016 accounts, mainly due to cumulative translation adjustments. The updated consideration was EUR 16

million at the end of June 2016, subject to customary post-closing adjustments. Based on 2015 annual figures, the transaction decreases Stora Enso's sales by approximately EUR 100 million. Arapoti Mill has an annual production capacity of 185 000 tonnes of coated magazine paper (LWC), and it employs 320 people.

EUR million 31 Mar 2016
Inventories 10
Receivables 31
Cash and cash equivalents 1
Total assets 42
Non-current liabilities 8
Current liabilities 14
Total liabilities 22
Net assets 20
Non-controlling interests 4
Net assets disposed of on 31 March 2016 16

CONDENSED CONSOLIDATED INCOME STATEMENT

EUR million Q2/16 Q2/15 Q1/16 Q1–Q2/16 Q1–Q2/15 2015
Sales 2 526 2 562 2 445 4 971 5 053 10 040
Other operating income 34 32 30 64 60 128
Change in inventories of finished goods and WIP -41 -24 36 -5 31 18
Change in net value of biological assets -30 -20 -7 -37 -29 -89
Materials and services -1 441 -1 511 -1 463 -2 904 -3 019 -6 008
Freight and sales commissions -237 -250 -231 -468 -491 -970
Personnel expenses -365 -352 -342 -707 -675 -1 313
Other operating expenses -141 -128 -146 -287 -266 -503
Share of results of equity accounted investments 25 41 -3 22 34 519
Depreciation, amortisation and impairment charges -82 -136 -125 -207 -269 -763
Operating Profit 248 214 194 442 429 1 059
Net financial items -99 -66 -39 -138 -119 -245
Profit before Tax 149 148 155 304 310 814
Income tax -31 -25 -41 -72 -58 -31
Net Profit for the Period 118 123 114 232 252 783
Attributable to:
Owners of the Parent 125 130 118 243 259 807
Non-controlling interests -7 -7 -4 -11 -7 -24
Net Profit for the Period 118 123 114 232 252 783
Earnings per Share
Basic earnings per share, EUR 0.16 0.17 0.15 0.31 0.33 1.02
Diluted earnings per share, EUR 0.16 0.17 0.15 0.31 0.33 1.02

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

EUR million Q2/16 Q2/15 Q1/16 Q1–Q2/16 Q1–Q2/15 2015
Net profit for the period 118 123 114 232 252 783
Other Comprehensive Income (OCI)
Items that will Not be Reclassified to Profit and Loss
Actuarial gains and losses on defined benefit plans 0 0 0 0 0 77
Income tax relating to items that will not be reclassified 0 0 0 0 0 -36
0 0 0 0 0 41
Items that may be Reclassified Subsequently to Profit and Loss
Share of OCI of EAIs that may be reclassified -2 5 -3 -5 4 5
Currency translation movements on equity net investments (CTA) 57 -68 -32 25 123 28
Currency translation movements on non-controlling interests 1 -7 -5 -4 11 6
Net investment hedges -8 12 14 6 -25 -33
Cash flow hedges 1 63 23 24 12 60
Non-controlling interests' share of cash flow hedges 0 1 0 0 0 1
Available-for-sale investments 77 -234 0 77 -211 -327
Income tax relating to items that may be reclassified 2 -14 -8 -6 3 -8
128 -242 -11 117 -83 -268
Total Comprehensive Income 246 -119 103 349 169 556
Attributable to:
Owners of the Parent 252 -106 112 364 165 573
Non-controlling interests -6 -13 -9 -15 4 -17
Total Comprehensive Income 246 -119 103 349 169 556

CTA = Cumulative Translation Adjustment

OCI = Other Comprehensive Income

EAI = Equity Accounted Investments

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

EUR million 30 Jun 16 31 Dec 15 30 Jun 15
Assets
Goodwill O 247 248 247
Other intangible assets O 147 156 162
Property, plant and equipment O 5 722 5 627 5 607
6 116 6 031 6 016
Biological assets O 648 640 687
Emission rights O 20 20 31
Equity accounted investments O 1 474 1 570 1 078
Available-for-sale: Listed securities I 30 28 28
Available-for-sale: Operative O 203 131 234
Non-current loan receivables I 11 68 61
Deferred tax assets T 220 246 238
Other non-current assets O 58 63 78
Non-current Assets 8 780 8 797 8 451
Inventories O 1 336 1 373 1 421
Tax receivables T 9 6 9
Operative receivables O 1 289 1 324 1 531
Interest-bearing receivables I 138 53 60
Cash and cash equivalents I 519 808 987
Current Assets 3 291 3 564 4 008
Total Assets 12 071 12 361 12 459
Equity and Liabilities
Owners of the Parent 5 492 5 388 4 994
Non-controlling Interests 106 125 181
Total Equity 5 598 5 513 5 175
Post-employment benefit provisions O 365 378 462
Other provisions O 105 112 151
Deferred tax liabilities T 263 252 264
Non-current debt I 2 688 3 342 3 337
Other non-current operative liabilities O 46 49 51
Non-current Liabilities 3 467 4 133 4 265
Current portion of non-current debt I 646 228 557
Interest-bearing liabilities I 534 626 720
Bank overdrafts I 8 1 1
Other provisions O 32 48 61
Other operative liabilities O 1 754 1 765 1 638
Tax liabilities T 32 47 42
Current Liabilities 3 006 2 715 3 019
Total Liabilities 6 473 6 848 7 284
Total Equity and Liabilities 12 071 12 361 12 459

Items designated with "O" comprise Operating Capital

Items designated with "I" comprise Net Interest-bearing Liabilities

Items designated with "T" comprise Net Tax Liabilities

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

EUR million Q1–Q2/16 Q1–Q2/15
Cash Flow from Operating Activities
Operating profit 442 429
Hedging result from OCI 10 -8
Adjustments for non-cash items 294 292
Change in net working capital 46 -61
Cash Flow Generated by Operations 792 652
Net financial items paid -127 -136
Income taxes paid, net -54 -45
Net Cash Provided by Operating Activities 611 471
Cash Flow from Investing Activities
Acquisitions of available-for-sale investments -2 0
Proceeds from disposal of subsidiary shares and business operations, net of disposed cash 14 -20
Proceeds from disposal of shares in equity accounted investments 26 0
Proceeds from disposal of available-for-sale investments 10 0
Proceeds from disposal of intangible assets and property, plant and equipment 2 3
Capital expenditure -365 -370
Proceeds from non-current receivables, net 0 5
Net Cash Used in Investing Activities -315 -382
Cash Flow from Financing Activities
Proceeds from issue of new long-term debt 329 100
Repayment of long-term debt -545 -496
Change in short-term borrowings -59 45
Dividends paid -260 -237
Buy-out of interest in subsidiaries from non-controlling interests -46 0
Equity injections from, less dividends to, non-controlling interests -2 10
Purchase of own shares* -2 -6
Net Cash Used in Financing Activities -585 -584
Net Decrease in Cash and Cash Equivalents -289 -495
Translation adjustment -7 37
Net cash and cash equivalents at the beginning of period 807 1 444
Net Cash and Cash Equivalents at Period End 511 986
Cash and Cash Equivalents at Period End 519 987
Bank Overdrafts at Period End -8 -1
Net Cash and Cash Equivalents at Period End 511 986
Disposals
Cash and cash equivalents 1 20
Working capital 19 -21
Interest-bearing assets and liabilities 0 1
Non-controlling interests -4 0
Net Assets in Divested Companies 16 0
Gain on sale 0 0
Total Disposal Consideration 16 0
Cash part of consideration 15 0

Non-cash part of consideration 1 0

Total Disposal Consideration 16 0 * Own shares purchased for the group's share award programme. The group did not hold any of its own shares at the end of June 2016.

PROPERTY, PLANT AND EQUIPMENT, GOODWILL, BIOLOGICAL ASSETS AND OTHER INTANGIBLE ASSETS

EUR million Q1–Q2/16 Q1–Q2/15 2015
Carrying value at 1 January 6 671 6 461 6 461
Additions in tangible and intangible assets 341 311 912
Additions in biological assets 44 39 77
Harvesting in biological assets -29 -30 -76
Disposals -1 -2 -23
Disposals of subsidiary companies 0 0 -12
Depreciation and impairment -207 -269 -763
Valuation of biological assets -8 1 -13
Translation difference and other -47 192 108
Statement of Financial Position Total 6 764 6 703 6 671

BORROWINGS

EUR million 30 Jun 16 31 Dec 15 30 Jun 15
Bond loans 1 718 1 834 2 275
Loans from credit institutions 1 536 1 637 1 487
Finance lease liabilities 59 61 65
Other non-current liabilities 21 38 67
Non-current Debt including Current Portion 3 334 3 570 3 894
Short-term borrowings 452 492 489
Interest payable 35 64 63
Derivative financial liabilities 47 70 168
Bank overdrafts 8 1 1
Total Interest-bearing Liabilities 3 876 4 197 4 615
EUR million Q1–Q2/16 2015 Q1–Q2/15
Carrying value at 1 January 4 197 4 894 4 894
Proceeds of new long-term debt 329 435 100
Repayment of long-term debt -545 -1 181 -496
Change in short-term borrowings and interest payable -69 -15 -19
Change in derivative financial liabilities -23 -110 -12
Translation differences and other -13 174 148
Total Interest-bearing Liabilities 3 876 4 197 4 615

STATEMENT OF CHANGES IN EQUITY

CTA = Cumulative Translation Adjustment OCI = Other Comprehensive Income NCI = Non-controlling Interests

Fair Valuation Reserve
EUR million Share
Capital
Share
Premium
and
Reserve
Fund
Invested
Non
Restricted
Equity
Fund
Treasury
Shares
Step
Acquisition
Revaluation
Surplus
Available-for
Sale
Investments
Cash
Flow
Hedges
OCI of Equity
Accounted
Investments
CTA and
Net
Investment
Hedges
Retained
Earnings
Attributable
to Owners of
the Parent
Non
controlling
Interests
Total
Balance at 31 Dec 2014 1 342 77 633 - 4 354 -69 -24 -149 2 902 5 070 167 5 237
Profit for the period - - - - - - - - - 259 259 -7 252
OCI before tax - - - - - -211 12 4 98 - -97 11 -86
Income tax relating to components of OCI - - - - - - -2 - 5 - 3 - 3
Total Comprehensive Income - - - - - -211 10 4 103 259 165 4 169
Dividend - - - - - - - - - -237 -237 -1 -238
Acquisitions and disposals - - - - - - - - - - - 11 11
Purchase of treasury shares - - - -6 - - - - - - -6 - -6
Share-based payments - - - 6 - - - - - -4 2 - 2
Balance at 30 Jun 2015 1 342 77 633 - 4 143 -59 -20 -46 2 920 4 994 181 5 175
Profit for the period - - - - - - - - - 548 548 -17 531
OCI before tax - - - - - -116 48 1 -103 77 -93 -4 -97
Income tax relating to components of OCI - - - - - - -13 - 2 -36 -47 - -47
Total Comprehensive Income - - - - - -116 35 1 -101 589 408 -21 387
Dividend - - - - - - - - - - - -1 -1
Acquisitions and disposals - - - - - - - - - - - -50 -50
Loss on NCI buy-out - - - - - - - - - -16 -16 16 -
Share-based payments - - - - - - - - - 2 2 - 2
Balance at 31 Dec 2015 1 342 77 633 - 4 27 -24 -19 -147 3 495 5 388 125 5 513
Profit for the period - - - - - - - - - 243 243 -11 232
OCI before tax - - - - - 77 24 -5 31 - 127 -4 123
Income tax relating to components of OCI - - - - - -1 -4 - -1 - -6 - -6
Total Comprehensive Income - - - - - 76 20 -5 30 243 364 -15 349
Dividend - - - - - - - - - -260 -260 - -260
Acquisitions and disposals - - - - - - - - - - - -4 -4
Purchase of treasury shares - - - -2 - - - - - - -2 - -2
Share-based payments - - - 2 - - - - - - 2 - 2
Balance at 30 Jun 2016 1 342 77 633 - 4 103 -4 -24 -117 3 478 5 492 106 5 598

COMMITMENTS AND CONTINGENCIES

EUR million 30 Jun 16 31 Dec 15 30 Jun 15
On Own Behalf
Mortgages 9 4 4
On Behalf of Equity Accounted Investments
Guarantees 10 17 17
On Behalf of Others
Guarantees 30 30 6
Other Commitments, Own
Operating leases, in next 12 months 83 83 86
Operating leases, after next 12 months 777 804 851
Other commitments 11 11 5
Total 920 949 969
Mortgages 9 4 4
Guarantees 40 47 23
Operating leases 860 887 937
Other commitments 11 11 5
Total 920 949 969

Capital Commitments

The group's direct capital expenditure contracts, excluding acquisitions, amounted to EUR 139 million (compared with EUR 300 million at 30 June 2015 and EUR 196 million at 31 December 2015). These amounts include the group's share of direct capital expenditure contracts in joint operations.

SALES BY SEGMENT

EUR million Q2/16 Q1/16 2015 Q4/15 Q3/15 Q2/15 Q1/15
Consumer Board 599 564 2 340 560 608 603 569
Packaging Solutions 258 245 913 240 226 226 221
Biomaterials 342 351 1 484 374 392 364 354
Wood Products 433 382 1 603 395 375 441 392
Paper 839 854 3 630 890 911 915 914
Other 629 648 2 478 639 563 629 647
Inter-segment sales -574 -599 -2 408 -611 -575 -616 -606
Total 2 526 2 445 10 040 2 487 2 500 2 562 2 491

OPERATIONAL EBIT BY SEGMENT

EUR million Q2/16 Q1/16 2015 Q4/15 Q3/15 Q2/15 Q1/15
Consumer Board 76 73 290 53 80 78 79
Packaging Solutions 17 7 90 22 18 24 26
Biomaterials 57 84 313 81 100 59 73
Wood Products 33 16 81 21 22 23 15
Paper 43 51 77 41 6 12 18
Other 0 17 64 24 20 11 9
Operational EBIT 226 248 915 242 246 207 220
Fair valuations and non-operational items* -15 -26 378 401 -25 15 -13
Items affecting comparability 37 -28 -234 -250 16 -8 8
Operating Profit (IFRS) 248 194 1 059 393 237 214 215
Net financial items -99 -39 -245 -33 -93 -66 -53
Profit before Tax 149 155 814 360 144 148 162
Income tax expense -31 -41 -31 47 -20 -25 -33
Net Profit 118 114 783 407 124 123 129

* Fair valuations and non-operational items include equity incentive schemes and related hedges, CO2 emission rights, valuations of biological assets, and the group's share of income tax and net financial items of EAI.

ITEMS AFFECTING COMPARABILITY, FAIR VALUATIONS AND NON-OPERATIONAL ITEMS

EUR million Q2/16 Q1/16 2015 Q4/15 Q3/15 Q2/15 Q1/15
Impairments and reversals of intangible assets,
PPE and biological assets
41 -1 -266 -265 0 -1 0
Restructuring costs excluding fixed asset
impairments
-16 0 7 -2 16 -7 0
Disposals 16 -27 0 0 0 0 0
Other -4 0 25 17 0 0 8
Total Items affecting comparability 37 -28 -234 -250 16 -8 8
Fair valuations and non-operational items -15 -26 378 401 -25 15 -13
Total 22 -54 144 151 -9 7 -5

ITEMS AFFECTING COMPARABILITY (IAC) BY SEGMENT

EUR million Q2/16 Q1/16 2015 Q4/15 Q3/15 Q2/15 Q1/15
Consumer Board 0 0 -2 -4 0 0 2
Packaging Solutions 0 0 -8 0 0 -8 0
Biomaterials 0 0 -17 -20 0 0 3
Wood Products 0 0 0 0 0 0 0
Paper 37 -28 -254 -262 6 0 2
Other 0 0 47 36 10 0 1
IAC on Operating Profit 37 -28 -234 -250 16 -8 8
IAC on tax -10 -2 57 59 0 -2 0
IAC on Net Profit 27 -30 -177 -191 16 -10 8
Attributable to:
Owners of the Parent 27 -29 -167 -185 16 -6 8
Non-controlling interests 0 -1 -10 -6 0 -4 0
IAC on Net Profit 27 -30 -177 -191 16 -10 8

FAIR VALUATIONS AND NON-OPERATIONAL ITEMS* BY SEGMENT

EUR million Q2/16 Q1/16 2015 Q4/15 Q3/15 Q2/15 Q1/15
Consumer Board -4 -2 -30 -36 2 2 2
Packaging Solutions 0 -1 -2 0 0 -1 -1
Biomaterials -2 -3 12 22 -2 -3 -5
Wood Products 0 0 -1 0 0 0 -1
Paper 0 0 -2 1 -1 - -2
Other -9 -20 401 414 -24 17 -6
FV and Non-operational Items on
Operating Profit
-15 -26 378 401 -25 15 -13

* Fair valuations (FV) and non-operational items include equity incentive schemes and related hedges, CO2 emission rights, valuations of biological assets, and the group's share of income tax and net financial items of EAI.

OPERATING PROFIT BY SEGMENT

EUR million Q2/16 Q1/16 2015 Q4/15 Q3/15 Q2/15 Q1/15
Consumer Board 72 71 258 13 82 80 83
Packaging Solutions 17 6 80 22 18 15 25
Biomaterials 55 81 308 83 98 56 71
Wood Products 33 16 80 21 22 23 14
Paper 80 23 -179 -220 11 12 18
Other -9 -3 512 474 6 28 4
Operating Profit (IFRS) 248 194 1 059 393 237 214 215
Net financial items -99 -39 -245 -33 -93 -66 -53
Profit before Tax 149 155 814 360 144 148 162
Income tax expense -31 -41 -31 47 -20 -25 -33
Net Profit 118 114 783 407 124 123 129

KEY EXCHANGE RATES FOR THE EURO

One Euro is Closing Rate Average Rate
30 Jun 16 31 Dec 15 30 Jun 16 31 Dec 15
SEK 9.4242 9.1895 9.3015 9.3545
USD 1.1102 1.0887 1.1155 1.1096
GBP 0.8265 0.7340 0.7785 0.7260

TRANSACTION RISK AND HEDGES IN MAIN CURRENCIES AS AT 30 JUNE 2016

USD SEK GBP
1 140 -970 350
-570 480 -170
50% 50% 49%

CHANGES IN EXCHANGE RATES ON OPERATIONAL EBIT

Operational EBIT: Currency Strengthening of + 10% EUR million
USD 114
SEK -97
GBP 35

The sensitivity is based on the estimated net operating cash flow for the next 12 months. The calculation does not take into account currency hedges, and it assumes that no changes occur other than exchange rate movement in a currency. A currency weakening would have the opposite impact.

FairValues of Financial Instruments

The group uses the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique:

  • Level 1: quoted (unadjusted) prices in active markets for identical assets or liabilities;
  • Level 2: other techniques, for which all inputs that have a significant effect on the recorded fair value are observable, either directly or indirectly;
  • Level 3: techniques which use inputs that have a significant effect on the recorded fair values that are not based on observable market data.

The valuation techniques are described in more detail in the group's Financial Report.

CARRYING AMOUNTS OF FINANCIAL ASSETS AND LIABILITIES BY MEASUREMENT AND FAIR VALUE CATEGORIES: 30 JUNE 2016

EUR million Loans and
Receivables
Financial Items
at Fair Value
through Income
Statement
Hedging
Derivatives
Available
for-Sale
Investments
Carrying
Amounts
Fair Value
Financial Assets
Available-for-sale - - - 233 233 233
Non-current loan receivables 11 - - - 11 12
Trade and other operative receivables 964 - - - 964 964
Interest-bearing receivables 86 16 36 - 138 138
Cash and cash equivalents 519 - - - 519 519
Carrying Amount by Category 1 580 16 36 233 1 865 1 866
Financial Items
at Fair Value
through Income
Hedging Measured at
Amortised
Carrying
EUR million Statement Derivatives Cost Amounts Fair Value
Financial Liabilities
Non-current debt - - 2 688 2 688 2 794
Current portion of non-current debt - - 646 646 646
Interest-bearing liabilities 6 41 487 534 534
Trade and other operative payables 23 - 1 458 1 481 1 481
Bank overdrafts - - 8 8 8
Carrying Amount by Category 29 41 5 287 5 357 5 463
EUR million Level 1 Level 2 Level 3 Total
Derivative financial assets - 52 - 52
Available-for-sale investments 30 - 203 233
Derivative financial liabilities - 47 - 47
Trade and other operative liabilities - 1 22 23

CARRYING AMOUNTS OF FINANCIAL ASSETS AND LIABILITIES BY MEASUREMENT AND FAIR VALUE CATEGORIES: 31 DECEMBER 2015

Financial Items
at Fair Value
Available- for
EUR million Loans and
Receivables
through Income
Statement
Hedging
Derivatives
Sale
Investments
Carrying
Amounts
Fair Value
Financial Assets
Available-for-sale - - - 159 159 159
Non-current loan receivables 68 - - - 68 70
Trade and other operative receivables 987 - - - 987 987
Interest-bearing receivables 12 12 29 - 53 53
Cash and cash equivalents 808 - - - 808 808
Carrying Amount by Category 1 875 12 29 159 2 075 2 077
Financial Items
at Fair Value
EUR million through Income
Statement
Hedging
Derivatives
Measured at
Amortised Cost
Carrying
Amounts
Fair Value
Financial Liabilities
Non-current debt - - 3 342 3 342 3 445
Current portion of non-current debt - - 228 228 228
Interest-bearing liabilities 22 48 556 626 626
Trade and other operative payables 24 - 1 421 1 445 1 445
Bank overdrafts - - 1 1 1
Carrying Amount by Category 46 48 5 548 5 642 5 745
EUR million Level 1 Level 2 Level 3 Total
Derivative financial assets - 41 - 41
Available-for-sale investments 28 - 131 159
Derivative financial liabilities - 70 - 70
Trade and other operative liabilities - 3 21 24

RECONCILIATION OF LEVEL 3 FAIR VALUE MEASUREMENT OF FINANCIAL ASSETS: 30 JUNE 2016

EUR million Q1–Q2/16 2015 Q1–Q2/15
Opening balance at 1 January 131 444 444
Gains/losses recognised in income statement 5 -2 -2
Gains/losses recognised in Available-for-sale investments reserve 75 -325 -208
Additions 3 14 0
Disposals -11 0 0
Closing Balance 203 131 234

Level 3 Financial Assets

The level 3 financial assets consist mainly of PVO shares for which the valuation method is described in more detail in the Annual Report. The valuation is most sensitive to changes in electricity prices and discount rates. The discount rate of 3.08% used in the valuation model is determined using the weighted average cost of capital method. A +/- 5% change in the electricity price used in the DCF would change the valuation by EUR +40 million and -40 million, respectively. A +/- 1% change in the discount rate would change the valuation by EUR -25 million and +34 million, respectively.

Stora Enso shares

TRADING VOLUME

Helsinki Stockholm
A share R share A share R share
April 116 794 79 118 075 121 075 14 623 778
May 73 982 76 870 819 73 882 13 519 451
June 83 140 64 125 876 50 438 6 204 531
Total 273 916 220 114 770 245 395 34 347 760

CLOSING PRICE

Helsinki, EUR Stockholm, SEK
A share R share A share R share
April 8.58 7.62 78.05 70.10
May 8.48 7.71 77.50 71.80
June 8.00 7.18 74.70 67.45

AVERAGE NUMBER OF SHARES

Million Q2/16 Q2/15 Q1/16 Q1–Q2/16 Q1–Q2/15 2015
Periodic 788.6 788.6 788.6 788.6 788.6 788.6
Cumulative 788.6 788.6 788.6 788.6 788.6 788.6
Cumulative, diluted 790.1 789.8 790.0 789.9 789.8 789.8
CALCULATION OF KEY FIGURES
Operational return on capital employed,
operational ROCE (%)
100 x Operational EBIT
Capital employed1) 2)
Operational return on operating capital,
operational ROOC (%)
100 x Operational EBIT
Operating capital 2)
Return on equity, ROE (%) 100 x Net profit/loss for the period
Total equity2)
Net interest-bearing liabilities Interest-bearing liabilities – interest-bearing assets
Debt/equity ratio Net interest-bearing liabilities
Equity 3)
EPS Net profit/loss for the period3)
Average number of shares
Operational EBIT Operating profit/loss excluding items affecting comparability (IAC) and fair valuations of
the segments and Stora Enso's share of operating profit/loss excluding IAC and fair
valuations of its equity accounted investments (EAI)
Operational EBITDA Operating profit/loss excluding fixed asset depreciation and impairment, share of
results of equity accounted investments, IAC and fair valuations
Net debt to operational EBITDA ratio Net interest-bearing liabilities
LTM operational EBITDA
Fixed costs Maintenance, personnel and other administration type of costs, excluding IAC and fair
valuations
Last 12 months (LTM) 12 months prior to the reporting date
TRI Total recordable incident rate = number of incidents per one million hours worked
LTA Lost-time accident rate = number of lost-time accidents per one million hours worked

1) Capital employed = Operating capital – Net tax liabilities

2) Average for the financial period

3) Attributable to the owners of the Parent

LIST OF NON-IFRS MEASURES

Operational EBITDA Operational EBITDA margin Operational EBIT Operational EBIT margin Profit before tax excl. IAC Capital expenditure Capital expenditure excl. investments in biological assets Capital employed

Depreciation and impairment charges excl. IAC Operational ROCE Earnings per share (EPS), excl. IAC Net debt/last 12 months' operational EBITDA ratio Fixed costs to sales Operational ROOC Cash flow from operations Cash flow after investing activities

Contact information

Tel. +358 2046 131 Klarabergsviadukten 70

Stora Enso Oyj Stora Enso AB storaenso.com P.O.Box 309 P.O.Box 70395 storaenso.com/investors FI-00101 Helsinki, Finland SE-107 24 Stockholm, Sweden Visiting address: Kanavaranta 1 Visiting address: World Trade Center Tel. +46 1046 46 000

For further information, please contact: Seppo Parvi, CFO, tel. +358 2046 21205 Ulla Paajanen-Sainio, SVP, Investor Relations, tel. +358 40 763 8767 Ulrika Lilja, EVP, Communications, tel. +46 72 221 9228

Stora Enso's Q3/2016 results will be published on

25 October 2016

Stora Enso is a leading provider of renewable solutions in packaging, biomaterials, wood and paper on global markets. Our aim is to replace non-renewable materials by innovating and developing new products and services based on wood and other renewable materials. We employ some 26 000 people in more than 35 countries, and our sales in 2015 were EUR 10.0 billion. Stora Enso shares are listed on Nasdaq Helsinki (STEAV, STERV) and Nasdaq Stockholm (STE A, STE R). In addition, the shares are traded in the USA as ADRs (SEOAY) on the International OTCQX over-the-counter market. storaenso.com

It should be noted that certain statements herein which are not historical facts, including, without limitation those regarding expectations for market growth and developments; expectations for growth and profitability; and statements preceded by "believes", "expects", "anticipates", "foresees", or similar expressions, are forwardlooking statements within the meaning of the United States Private Securities Litigation Reform Act of 1995. Since these statements are based on current plans, estimates and projections, they involve risks and uncertainties, which may cause actual results to materially differ from those expressed in such forward-looking statements. Such factors include, but are not limited to: (1) operating factors such as continued success of manufacturing activities and the achievement of efficiencies therein, continued success of product development, acceptance of new products or services by the group's targeted customers, success of the existing and future collaboration arrangements, changes in business strategy or development plans or targets, changes in the degree of protection created by the group's patents and other intellectual property rights, the availability of capital on acceptable terms; (2) industry conditions, such as strength of product demand, intensity of competition, prevailing and future global market prices for the group's products and the pricing pressures thereto, price fluctuations in raw materials, financial condition of the customers and the competitors of the group, the potential introduction of competing products and technologies by competitors; and (3) general economic conditions, such as rates of economic growth in the group's principal geographic markets or fluctuations in exchange and interest rates.

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