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Contents
Report of the Board of Directors 2021 ...........................
Financial indicators .............................................................
Formulas for calculation of indicators ..........................
Consolidated financial statements ..................................
Consolidated statement of income .................................
Consolidated statement of cash flows ............................
Parent company financial statements ...........................
statements ..............................................................................
9.
14.
Income taxes.................................................
17.
19.
Subsidiaries..................................................
Report of the Board of Directors
January–December 2021
Governance
Current legislation, the company’s Articles of Association and the
rules and regulations of organizations regulating and supervising
the activities of listed companies are complied with in Valmet
Oyj and Valmet Group corporate governance. Valmet Oyj
complies without deviation with the Finnish Corporate
Governance Code for listed companies. The Code is publicly
available at www.cgfinland.fi.
Corporate Governance Statement and
Remuneration Report
Valmet has published a separate Corporate Governance
Statement and a Remuneration Report for 2021, which comply
with the recommendations of the Finnish Corporate Governance
Code for listed companies. The statements also cover other
central areas of corporate governance. The statements have
been published on Valmet’s website, separately from the Board
of Directors’ Report, at www.valmet.com/governance.
Annual General Meeting
The Annual General Meeting is the company’s highest decision-
making body, and its tasks are defined according to the Articles
of Association and the Finnish Limited Liability Companies Act.
The Annual General Meeting decides on the adoption of the
Financial Statements, the distribution of profit, discharging the
members of the Board of Directors and the President and CEO
from liability, appointing the members, Chairman and Vice-
Chairman of the Board as well as the auditor, their
remunerations, and other matters requiring a decision by the
Annual General Meeting according to the Finnish Limited Liability
Companies Act that are presented to the Annual General
Meeting. The General Meeting convenes at least once a year.
The Board of Directors convenes the Annual General Meeting.
The Board of Directors
The Board of Directors shall see to the administration of the
company and the appropriate organization of its operations, and
ensures that the monitoring of the company’s accounting and
asset management is arranged appropriately. The Board of
Directors monitors the Group’s activities, finances and risk
management, and its task is to promote the interests of
shareholders and the Group by ensuring the appropriate
organization of the entire Group’s governance and operations.
According to Valmet’s Articles of Association, the Board of
Directors shall include at least five (5) members and at most
eight (8) members. The term of office of Board members ends at
the end of the first Annual General Meeting following the
elections. The Annual General Meeting selects the Chairman,
Vice-Chairman and other members of the Board.
President and CEO
The Board of Directors selects a President and CEO for the
company and decides on the salary and remuneration of the
President and CEO as well as other terms related to the position.
The Board of Directors monitors the work of the CEO.
The President and CEO is responsible for the company’s daily
administration according to the instructions and regulations of
the Board of Directors. The President and CEO is responsible for
ensuring the legality of the company’s accounting and for the
reliable organization of the company’s asset management.
Important notice
On July 2, 2021, Valmet announced that the Boards of Directors
of Valmet Oyj and Neles Corporation have signed a combination
agreement and a merger plan to combine the two companies
through a merger.
The merger of Valmet and Neles Corporation (“Neles”) and the
merger consideration securities have not been and will not be
registered under the U.S. Securities Act of 1933 (the “U.S.
Securities Act”), and may not be offered, sold or delivered within
or into the United States, except pursuant to an applicable
exemption of, or in a transaction not subject to, the U.S.
Securities Act.
The information in this report is not directed to, or intended for
distribution to or use by, any person or entity that is a citizen or
resident of, or located in, any locality, state, country or other
jurisdiction where such distribution or use would be contrary to
law or regulation or which would require any registration or
licensing within such jurisdiction and it does not constitute an
offer of or an invitation by or on behalf of, Valmet, or any other
person, to purchase any securities.
Valmet’s results in 2021
Figures in brackets, unless otherwise stated, refer to the
comparison period, i.e. the same period of the previous year.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
2
Key figures1
EUR million
2021
2020
2019
Orders received
4,740
3,653
3,986
Order backlog2
4,096
3,257
3,333
Net sales
3,935
3,740
3,547
Comparable earnings before interest, taxes and amortization (Comparable EBITA)
429
365
316
% of net sales
10.9%
9.8%
8.9%
Earnings before interest, taxes and amortization (EBITA)
448
355
315
% of net sales
11.4%
9.5%
8.9%
Operating profit (EBIT)
399
319
281
% of net sales
10.1%
8.5%
7.9%
Profit before taxes
395
307
269
Profit for the period
296
231
202
Earnings per share, EUR
1.98
1.54
1.35
Earnings per share, diluted, EUR
1.98
1.54
1.35
Equity per share2, EUR
8.87
7.60
6.95
Dividend per share, EUR
1.203
0.90
0.80
Cash flow provided by operating activities
482
532
295
Cash flow after investments
382
-60
58
Return on equity (ROE)
24%
21%
20%
Return on capital employed (ROCE) before taxes
24%
22%
23%
Equity to assets ratio2
42%
39%
41%
Gearing2
-7%
13%
-9%
1 The calculation of key figures is presented in the section ‘Formulas for calculation of indicators’.
2 At the end of period.
3 Board of Directors’ proposal.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
3
Orders received increased 30 percent to
EUR 4,740 million in 2021
Orders received, EUR million
2021
2020
Change
Services
1,488
1,356
10%
Automation
381
334
14%
Pulp and Energy
1,178
934
26%
Paper
1,694
1,029
65%
Total
4,740
3,653
30%
Orders received, comparable
foreign exchange rates,
EUR million1
2021
2020
Change
Services
1,495
1,356
10%
Automation
384
334
15%
Pulp and Energy
1,182
934
27%
Paper
1,694
1,029
65%
Total
4,756
3,653
30%
1 Indicative only. January to December 2021 orders received in euro calculated by
applying January to December 2020 average exchange rates to the functional
currency orders received values reported by entities.
Orders received, EUR million
2021
2020
Change
North America
725
621
17%
South America
696
378
84%
EMEA
2,022
1,420
42%
China
755
885
-15%
Asia-Pacific
544
349
56%
Total
4,740
3,653
30%
Orders received increased 30 percent to EUR 4,740 million (EUR
3,653 million) in 2021. The Services and Automation business
lines together accounted for 39 percent (46%) of Valmet’s
orders received. Orders received increased in all business lines.
Orders received increased in South America, Asia-Pacific, EMEA
(Europe, Middle East and Africa) and North America and
decreased in China. Measured by orders received, the top three
countries were China, Finland and Brazil, which together
accounted for 42 percent of orders received. The emerging
markets accounted for 52 percent (49%) of orders received.
Changes in foreign exchange rates compared to the exchange
rates for the corresponding period in 2020 decreased orders
received by approximately EUR 15 million in 2021.
In 2021, Valmet received among others an order for all main
process islands and automation for a bioproduct mill in Finland,
valued at about EUR 350–400 million, an order for a major pulp
and board technology delivery to Brazil, typically valued at
around EUR 320–360 million, an order for coated board and fine
paper making lines to China, typically valued at around EUR
190–220 million, an order for coated board making and BCTMP
production lines to Asia, typically valued at around EUR 200
million, an order for a major technology and automation delivery
for a pulp mill’s modernization project in Brazil, an order for key
pulp technology to China, typically valued at around EUR 140
million, an order for a container board making line to Turkey,
typically valued at around EUR 90-110 million, an order for an
extensive recycled fiber line and paper machine grade
conversion rebuild in Germany, typically valued at around EUR
90–100 million, an order for a biomass power boiler and a flue
gas cleaning system to Japan, typically valued at around EUR 70
million, and tissue line orders from Turkey, China and Russia.
Order backlog amounted to EUR 4.1 billion
As at Dec 31,
Order backlog, EUR million
2021
2020
Change
Total
4,096
3,257
26%
Order backlog amounted to EUR 4,096 million at the end of the
reporting period, and was 26 percent higher than at the end of
2020. Approximately 25 percent of the order backlog relates to
stable business (Services and Automation business lines,
approximately 25% at the end of December 2020).
Approximately 70 percent of the order backlog is currently
expected to be realized as net sales during 2022 (at the end of
2020, approximately 75% was expected to be realized as net
sales during 2021).
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
4
Net sales amounted to EUR 3,935
million in 2021
Net sales, EUR million
2021
2020
Change
Services
1,366
1,327
3%
Automation
339
335
1%
Pulp and Energy
1,036
1,003
3%
Paper
1,195
1,076
11%
Total
3,935
3,740
5%
Net sales, comparable
foreign exchange rates,
EUR million1
2021
2020
Change
Services
1,373
1,327
4%
Automation
341
335
2%
Pulp and Energy
1,034
1,003
3%
Paper
1,192
1,076
11%
Total
3,940
3,740
5%
1Indicative only. January to December 2021 net sales in euro calculated by applying
January to December 2020 average exchange rates to the functional currency net
sales values reported by entities.
Net sales, EUR million
2021
2020
Change
North America
780
676
15%
South America
384
595
-35%
EMEA
1,614
1,540
5%
China
780
489
59%
Asia-Pacific
377
440
-14%
Total
3,935
3,740
5%
Net sales amounted to EUR 3,935 million (EUR 3,740 million) in
2021. The Services and Automation business lines together
accounted for 43 percent (44%) of Valmet’s net sales. Net sales
increased in the Paper business line, and remained at the
previous year's level in the Pulp and Energy, Services and
Automation business lines.
Net sales increased in China and North America, remained at
the previous year's level in EMEA, and decreased in South
America and Asia-Pacific. Measured by net sales, the top three
countries were China, the USA and Finland, which together
accounted for 46 percent of net sales. Emerging markets
accounted for 46 percent (46%) of net sales.
Changes in foreign exchange rates compared to the exchange
rates for the corresponding period in 2020 decreased net sales
by approximately EUR 5 million in 2021.
Comparable EBITA and Operating profit
increased
In 2021, comparable earnings before interest, taxes and
amortization (Comparable EBITA) were EUR 429 million, i.e.
10.9 percent of net sales (EUR 365 million and 9.8%).
Comparable EBITA increased due to higher gross profit.  
Operating profit (EBIT) in 2021 was EUR 399 million, i.e. 10.1
percent of net sales (EUR 319 million and 8.5%). Items affecting
comparability amounted to EUR 19 million (EUR -10 million).
Valmet's investment in Neles was not included in Comparable
EBITA and it had no material impact on EBIT in 2021.
Net financial income and expenses
Net financial income and expenses in 2021 were EUR -3 million
(EUR -11 million).
Profit before taxes and Earnings per share
increased
Profit before taxes in 2021 was EUR 395 million (EUR 307
million). The profit attributable to owners of the parent was EUR
296 million (EUR 231 million), corresponding to earnings per
share (EPS) of EUR 1.98 (EUR 1.54). Valmet's investment in
Neles had no material impact on the financial result in 2021.
Return on capital employed (ROCE) and return
on equity (ROE)
In 2021, the return on capital employed (ROCE) before taxes
was 24 percent (22%) and return on equity (ROE) 24 percent
(21%).
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
5
Business lines
Services: Orders received totaled EUR 1,488 million in 2021
Services business line
2021
2020
Change
Orders received (EUR million)
1,488
1,356
10%
Net sales (EUR million)
1,366
1,327
3%
Personnel (end of period)
5,958
6,027
-1%
In 2021, orders received by the Services business line increased
10 percent to EUR 1,488 million (EUR 1,356 million). Services
accounted for 31 percent (37%) of all orders received. Orders
received increased in all areas except for EMEA, where orders
received remained at the previous year’s level. Orders received
increased in all businesses except for Rolls, where orders
received remained at the previous year's level. Changes in
foreign exchange rates compared to the exchange rates for the
corresponding period in 2020 decreased orders received by
approximately EUR 8 million.
Net sales for the Services business line amounted to EUR
1,366 million (EUR 1,327 million) in 2021, corresponding to 35
percent (35%) of Valmet’s net sales. Changes in foreign
exchange rates compared to the exchange rates for the
corresponding period in 2020 decreased net sales by
approximately EUR 7 million.
COVID-19 related travel restrictions and lower capacity
utilization in graphical paper mills impacted Services’ business
environment during 2021. Towards the end of the year, the
Services business line was affected by reduced component
availability and longer delivery times of certain components.
Automation: Orders received totaled EUR 381 million in
2021
Automation business line
2021
2020
Change
Orders received (EUR million)
381
334
14%
Net sales (EUR million)
339
335
1%
Personnel (end of period)
1,986
1,917
4%
In 2021, orders received by the Automation business line
increased 14 percent to EUR 381 million (EUR 334 million).
Automation accounted for 8 percent (9%) of Valmet’s orders
received. Orders received increased in all areas except for South
America, where orders received remained at the previous year's
level. Orders received increased in Pulp and Paper and remained
at the previous year's level in Energy and Process. Changes in
foreign exchange rates compared to the exchange rates for the
corresponding period in 2020 decreased orders received by
approximately EUR 2 million.
Net sales for the Automation business line amounted to EUR
339 million (EUR 335 million) in 2021, corresponding to 9
percent (9%) of Valmet’s net sales. Changes in foreign exchange
rates compared to the exchange rates for the corresponding
period in 2020 decreased net sales by approximately EUR 2
million.
COVID-19 caused access restrictions to some customer sites,
which impacted Automation’s business environment during
2021. Towards the end of the year, the Automation business line
was affected by reduced component availability and longer
delivery times of certain components.
Pulp and Energy: Orders received totaled EUR 1,178 million
in 2021
Pulp and Energy
business line
2021
2020
Change
Orders received (EUR million)
1,178
934
26%
Net sales (EUR million)
1,036
1,003
3%
Personnel (end of period)
1,946
1,814
7%
In 2021, orders received by the Pulp and Energy business line
increased 26 percent to EUR 1,178 million (EUR 934 million).
Pulp and Energy accounted for 25 percent of all orders received
(26%). Orders received increased in all areas except for China,
where orders received decreased. Orders received increased in
Pulp and remained at the previous year's level in Energy.
Changes in foreign exchange rates compared to the exchange
rates for the corresponding period in 2020 decreased orders
received by approximately EUR 5 million.
Net sales for the Pulp and Energy business line amounted to
EUR 1,036 million (EUR 1,003 million) in 2021, corresponding to
26 percent (27%) of Valmet’s net sales. Changes in foreign
exchange rates compared to the exchange rates for the
corresponding period in 2020 increased net sales by
approximately EUR 2 million.
The Pulp and Energy business line has managed challenges
caused by COVID-19 well, and therefore the pandemic did not
cause major impacts on its operations during 2021.
Paper: Orders received totaled EUR 1,694 million in 2021
Paper business line
2021
2020
Change
Orders received (EUR million)
1,694
1,029
65%
Net sales (EUR million)
1,195
1,076
11%
Personnel (end of period)
3,708
3,731
-1%
In 2021, orders received by the Paper business line increased 65
percent to EUR 1,694 million (EUR 1,029 million). Paper
accounted for 36 percent (28%) of all orders received.  Orders
received increased in South America, Asia Pacific and EMEA,
remained at the previous year's level in North America and
decreased in China. Orders received increased in Stock
Preparation and Recycled Fiber, as well as in Board and Paper,
and decreased in Tissue. Small and Medium size Machines
contributed EUR 78 million to orders received. Changes in
foreign exchange rates compared to the exchange rates for the
corresponding period in 2020 decreased orders received by
approximately EUR 1 million.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
6
Net sales for the Paper business line amounted to EUR 1,195
million (EUR 1,076 million) in 2021, corresponding to 30 percent
(29%) of Valmet’s net sales. Changes in foreign exchange rates
compared to the exchange rates for the corresponding period in
2020 increased net sales by approximately EUR 2 million.
The Paper business line has managed challenges caused by
COVID-19 well, and therefore the pandemic did not cause major
impacts on its operations during 2021.
Cash flow and financing
Cash flow provided by operating activities amounted to EUR 482
million (EUR 532 million) in 2021. Net working capital totaled
EUR -673 million (EUR -595 million) at the end of the reporting
period. Change in net working capital in the statement of cash
flows was EUR 76 million (EUR 160 million) in 2021. Payment
schedules of large capital projects have a significant impact on
net working capital development.
Cash flow after investments totaled EUR 382 million (EUR -60
million) in 2021. In 2021, acquisitions had a cash flow impact of
EUR -15 million. Investments in Neles shares had a cash flow
impact of EUR -456 million in 2020 and the acquisition of PMP
Group had a cash flow impact of EUR -48 million in 2020. 
At the end of 2021, gearing was -7 percent (13%) and equity
to assets ratio was 42 percent (39%). Interest-bearing liabilities
amounted to EUR 477 million (EUR 497 million), and net
interest-bearing liabilities totaled EUR -88 million (EUR 149
million) at the end of the reporting period.
The average maturity of Valmet’s non-current debt was 4.2
years, and average interest rate was 0.9 percent at the end of
December. Lease liabilities have been excluded from calculation
of these two key performance indicators.
Valmet’s liquidity was strong at the end of the reporting
period, with cash and cash equivalents amounting to 517 million
(EUR 274 million) and interest-bearing current financial assets
totaling EUR 47 million (EUR 73 million).
Valmet announced on October 20, 2021, that it has signed a
new EUR 300 million syndicated revolving credit facility
agreement, which matures in 2024 with two 1-year extension
options dependent on the approval of the banks concerned. The
facility refinances the earlier EUR 200 million credit facility and
its margin will be partly adjusted based on Valmet’s progress in
meeting its climate program targets. Valmet’s liquidity was
additionally secured by an uncommitted and unused commercial
paper program worth of EUR 200 million.
In compliance with the resolution of the Annual General
Meeting, on April 7, 2021, Valmet paid out dividends of EUR 135
million, corresponding to EUR 0.90 per share.
Financing of the merger with Neles
In order to support and finance the completion of the merger
with Neles, on July 2, 2021, Valmet entered into re- and back-up
financing agreements comprising of EUR 695 million term loan
facilities.
On October 6, 2021, Valmet cancelled the EUR 345 million
back-up term loan facility, as the amount of cash redemption
demands made at the Extraordinary General Meeting of Neles on
September 22, 2021, was minor.
On October 20, 2021, Valmet announced that it has closed the
syndication regarding the EUR 350 million term loan facilities
that were signed on July 2, 2021. The term loan facilities will be
used to refinance part of the existing indebtedness of Valmet
and Neles in connection with the merger.
The merger with Neles is still subject to obtaining of merger
control and other regulatory approvals. Until the completion of
the merger Valmet and Neles will carry out their respective
businesses as separate and independent companies.
Capital expenditure
Gross capital expenditure (excluding business combinations and
leased assets) totaled EUR 97 million (EUR 89 million) in 2021,
of which maintenance investments were EUR 39 million (EUR 36
million).
Acquisitions and disposals
Acquisitions
On July 1, 2021, Valmet announced that it had completed the
acquisition of EWK Umwelttechnik GmbH and ECP Group Oy
following the agreements that were announced on June 10,
2021. EWK Umwelttechnik is a German company manufacturing
and supplying air emission control systems and after-installation
services. The company employs approximately 50 employees
and had net sales of approximately EUR 22 million in 2020. ECP
Group is a manufacturer and maintainer of electrostatic
precipitators (ESP), focusing on power plants and pulp and paper
industry, in Finland. Net sales of ECP Group were approximately
EUR 6 million in 2020 and it employs around 20 employees.
EWK Umwelttechnik and ECP Group have been consolidated
into the Group financials as of July 1, 2021. EWK Umwelttechnik
is reported under the Pulp and Energy business line and ECP
Group under the Services business line.
Disposals
Valmet made no disposals in 2021.
Merger with Neles
On July 2, 2021, Valmet announced that the Boards of Directors
of Valmet Oyj and Neles Corporation have signed a combination
agreement and a merger plan to combine the two companies
through a merger. Both companies held an Extraordinary
General Meeting on September 22, 2021, and both EGMs
approved the merger. The completion of the merger was
expected to occur on January 1, 2022, subject to all conditions
for completion being fulfilled. On November 5, 2021, Valmet
announced that due to the regulatory review processes taking
longer than previously estimated, the completion of the merger
was targeted to occur on or before April 1, 2022. As the
completion has not yet taken place, the next possible date under
the combination agreement for the completion to take place is
April 1, 2022. The planned closing date may be delayed due to
the regulatory processes ongoing. Should the closing be delayed
from April 1, 2022, Valmet will issue a stock exchange release
on the matter and the merger prospectus will be supplemented
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
7
once there is more clarity on the timetable of the regulatory
processes. Until the completion of the merger Valmet and Neles
will carry out their respective businesses as separate and
independent companies.
Research and development
Valmet’s research and development (R&D) expenses in 2021
amounted to EUR 82 million, i.e. 2.1 percent of net sales (EUR
75 million and 2.0%). Research and development work is carried
out predominantly in Finland and Sweden, within the business
lines’ R&D organizations and pilot facilities. In addition, research
and development takes place within a network of customers,
suppliers, research institutes and universities. In the end of
2021, R&D employed 471 people (457 people).
Valmet’s R&D work is based on customers’ needs, such as
improving production and resource efficiency, maximizing the
value of raw materials, providing new revenue streams, and
developing new innovations and technologies.
Valmet develops competitive, leading production and
automation technologies and services. To enhance raw material,
water and energy efficiency in its customers’ production
processes, Valmet combines digitalization, process technology,
automation and services. Valmet also develops solutions for
replacing fossil materials with renewable ones and for producing
new high-value end products.
Personnel
As at Dec 31,
Personnel by business line
2021
2020
Change
Services
5,958
6,027
-1%
Automation
1,986
1,917
4%
Pulp and Energy
1,946
1,814
7%
Paper
3,708
3,731
-1%
Other
648
557
16%
Total
14,246
14,046
1%
As at Dec 31,
Personnel by area
2021
2020
Change
North America
1,500
1,542
-3%
South America
604
542
11%
EMEA
9,296
9,202
1%
China
1,911
1,872
2%
Asia-Pacific
935
888
5%
Total
14,246
14,046
1%
During 2021, Valmet employed an average of 14,163 (13,615)
people. The number of personnel at the end of December was
14,246 (14,046). Personnel expenses totaled EUR 948 million
(EUR 891 million) in 2021, of which wages, salaries and
remuneration amounted to EUR 750 million (EUR 713 million).
Impacts of the COVID-19 pandemic on Valmet
The COVID-19 pandemic impacted Valmet’s operations during
2021. COVID-19 related travel restrictions and lower capacity
utilization in graphical paper mills impacted Services’ business
environment. Many customers restricted access to their sites,
which led to disturbances especially in field services and mill
improvement projects. Also the Automation business line was
negatively impacted by access restrictions to some customer
sites. Towards the end of the year, the Automation and Services
business lines were affected by reduced component availability
and longer delivery times of certain components.
The Pulp and Energy, and Paper business lines have managed
challenges caused by COVID-19 well, and therefore the
pandemic has not caused major impacts on the capital business.
The organization has performed well under the new
circumstances and found new ways to operate, which can be
utilized to improve Valmet's and customers' processes also after
the pandemic.
On November 24, 2020, Valmet announced that due to
financial and production related reasons, especially because of
the decreasing workload, the company was to start co-
determination negotiations for temporary lay-offs in Finland on
November 24, 2020. The employees under negotiations were
Services business line’s employees in Finland and the employees
of the EMEA area organization in Finland. The lay-offs were
estimated to last up to 90 days at maximum and to concern
around 360 employees.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
8
On December 2, 2020, Valmet announced that the co-
determination negotiations have been completed, and as a result
altogether 372 employees, 227 in the Services business line and
145 employees in the EMEA area organization in Finland were to
be temporarily laid-off due to low workload. The lay-offs
concerned all employee groups. The lay-offs were to be
implemented until the end of April, 2021, and the scope and
length of a lay-off varied up to 90 days at maximum per person.
Changes in Valmet’s Executive team
Valmet announced on November 19, 2020, that Mr. Jukka
Tiitinen (M.Sc., Eng.) has been appointed Area President of
Valmet’s North America Area as of April 1, 2021. Until then, he
was employed at Valmet as Area President, Asia Pacific. Jukka
Tiitinen continues as a member of Valmet’s Executive Team
reporting to President and CEO Pasi Laine. Mr. David King, the
former Area President, North America, retired after a long,
successful career at Valmet as of March 31, 2021.
Valmet announced on February 5, 2021, that Mr. Petri
Paukkunen (B.Sc., Eng.) has been appointed Area President,
Asia Pacific Area at Valmet as of April 1, 2021. Until then, he
was employed as Vice President, Board and Paper Mills business
unit in Valmet’s Paper business line. Petri Paukkunen became a
member of Valmet’s Executive Team and reports to President
and CEO Pasi Laine.
Strategic goals and their implementation
Valmet is the leading global developer and supplier of
technologies, automation and services for the pulp, paper and
energy industries. Valmet focuses on delivering technology and
services globally to industries that use bio-based raw materials.
Valmet's main customer industries are pulp, paper and energy.
These are all major global industries that offer growth potential
for the future. Valmet is committed to moving its customers'
performance forward.
Valmet’s vision is to become the global champion in serving its
customers, and its mission is to convert renewable resources
into sustainable results. Valmet seeks to achieve its strategic
targets by pursuing the following Must-Win initiatives: ‘customer
excellence’, ‘leader in technology and innovation’, ‘excellence in
processes’ and ‘winning team’.
Valmet’s product and service portfolio consists of productivity-
enhancing services, automation solutions, plant upgrades and
rebuilds, new cost-efficient equipment and solutions for
optimizing energy and raw material usage, and technologies
increasing the value of our customers' end products.
To improve operational excellence, Valmet is in the process of
renewing its ERP system. The aim is to improve Valmet’s
operational capability through process harmonization and
standardization, and through renewal and modernization of the
ERP platform.
Valmet has an annual strategy process, where, among others,
Valmet’s strategy, Must-Wins and financial targets are reviewed.
Valmet's financial targets are the following:
Financial targets
Net sales for stable business to grow over two times the market
growth
Net sales for capital business to exceed market growth
Comparable EBITA: 10–12%
Comparable return on capital employed (pre-tax), ROCE: at least 20%
Dividend payout at least 50% of net profit
Continued focus on improving profitability
Valmet continues to focus on improving profitability through
various actions in e.g. sales process management, project
management and project execution, in procurement and quality,
as well as in technology and R&D.
To improve sales process management, Valmet is focusing on
key account management and analyzing the customers’ share of
wallet. Valmet is targeting market share improvement at key
customers and adding focus on sales training. Valmet has also
launched ‘Valmet's Way to Serve’ services concept – a shift
towards more unified and customer-oriented services.
Valmet is continuously improving its project management and
project execution by training personnel and implementing a
Valmet-wide project execution model. By focusing on improving
project management and execution, Valmet is targeting
continuous improvement of gross profit.
Valmet has set a long-term savings target for procurement. In
order to decrease procurement costs, Valmet is focusing on
design-to-cost and adding supplier involvement through supplier
relationship management. Valmet has also set a target for
quality cost savings and is adding focus on root cause analysis of
quality deviations. Furthermore, Valmet is continuing to adopt
the Lean principles and methodology.
Valmet is constantly focusing on new technologies and R&D to
improve product cost competitiveness and performance. The
renewal of Valmet’s ERP system will increase efficiency once
implemented.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
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Disclosure of non-financial information
Valmet reports its non-financial information in accordance with
Finnish Accounting Act, EU Taxonomy Regulation, and the Task
Force on Climate-related Financial Disclosures (TCFD)
recommendations.
Business model and value creation
Valmet develops and supplies advanced technologies,
automation solutions and services mainly for the pulp, paper and
energy industries. Our strong technology offering includes pulp
mills, tissue, board and paper production lines, and power plants
for bioenergy production. Our services and automation offering
improves production performance and increases the
environmental efficiency and cost-effectiveness of Valmet’s
customers’ production processes, while ensuring safe and
reliable operations. Valmet’s mission is to convert renewable
resources into sustainable results.
Valmet’s technologies and services enable customers to
produce their products with less energy and water, and fewer
emissions, chemicals and raw materials, and to further improve
flexibility in fuel source selection to replace fossil fuels with
renewable ones. Valmet sees the transition to a carbon neutral
economy as an opportunity and believes technology plays a key
role in mitigating climate change. Valmet is driving the transition
of the pulp and paper industry to carbon neutrality.
In Valmet’s own operations, more efficient processes, energy
efficiency improvements and purchasing CO2 free electricity and
district heat enable the reduced use of natural resources and
significantly lower CO2 emissions. Valmet strives to develop the
transparency and traceability of its entire value chain, from the
sourcing of raw materials to the recycling of its products. Valmet
mainly purchases raw materials (metals, minerals and
polymers), metal-based components, energy and services.
Valmet’s product and services portfolio consists of technologies
that increase the value of its customers’ end products. Valmet
works closely with its customers throughout its key processes –
from product development to the commercialization of new
solutions. Valmet has the financial strength to invest in
innovation development and growth.
In addition to value for its owners, Valmet creates economic
value as an employer, taxpayer and customer to its suppliers.
Valmet provides employment and business opportunities to a
wide range of stakeholders and indirectly builds wealth in local
societies.
Sustainability, including climate-related matters, is at the core
of Valmet's business strategy, operations, and value creation.
Valmet launched its climate program – Forward to a carbon
neutral future – in March 2021. The climate program supports
the Paris Climate Agreement’s 1.5-degree pathway and the
United Nations Sustainable Development Goals, and the CO2
emission reduction targets have been approved by the Science
Based Targets initiative. The program continues Valmet’s
comprehensive work for sustainability and is integrated into
Valmet’s Sustainability Agenda.
Materiality and management
Valmet’s Sustainability Agenda covers the most material
sustainability topics for Valmet. Valmet has focused on five
sustainability areas across the value chain: Sustainable supply
chain; Health, safety and environment; People and performance;
Sustainable solutions and Corporate citizenship. Valmet’s
Sustainability Agenda, related targets, and all supporting policies
are owned, driven and monitored by Valmet’s Executive Team.
Sustainability performance is reviewed annually by the Executive
Team.
Valmet’s climate program steering team has the ownership of
the climate program and drives and follows the progress towards
the targets providing status updates and guidance on
implementation quarterly. The progress of Valmet’s climate
program is also reviewed twice a year by the Executive Team.
All Valmet’s corporate functions, business lines and areas are
responsible for ensuring that Groupwide initiatives are
implemented to meet Valmet’s sustainability goals. Valmet has
tied selected sustainability topics, such as health, safety and
quality, as well as sustainable supply chain KPIs, to
remuneration.
Valmet has a systematic company-wide risk management
process for regularly assessing the probability and impact of
risks and opportunities, in which sustainability, including
climate-related matters, is integrated. Valmet has several
Groupwide policies to mitigate these risks and promote
opportunities. The basis of Valmet’s operations is its Code of
Conduct, which creates a uniform ethical foundation for all our
business transactions and work assignments globally. It also
describes our approach to sustainable business operations,
people and society and environmental issues. Valmet strives for
globally consistent and transparent management practices to
ensure all its stakeholders can reliably assess the company’s
operations and development.
Valmet has a global supplier sustainability management
process which is fully integrated into its procurement processes
to assess potential risks related to human and labor rights,
ethical business practices, environmental management and
health and safety. All Valmet’s suppliers are assessed for
sustainability risks and required to commit to the minimum
requirements set by the Sustainable Supply Chain Policy.
Compliance is assessed through potential self-assessments and
audits.
Valmet’s global management system supports an efficient
process-oriented way of working toward the satisfaction of
customer and other stakeholder expectations. Valmet’s global
management system provides a common platform for quality
and HSE management in all operations. Our main operations are
certified in accordance with to the ISO 14001:2015
(environmental), ISO 45001:2018 (health and safety) and ISO
9001: 2015 (quality) management standards.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
10
Material topics
Environmental and climate-related matters
Valmet has estimated that around 4 percent of its environmental
impact arises from its supply chain, and around 1 percent from
its own operations. Most of Valmet’s value chain’s environmental
impact originates from the customer use of its technologies.
Valmet is actively developing its offering and it´s new products
and services to reduce CO2 emissions, water, chemical and raw
material consumption and waste, while increasing energy
efficiency. Valmet monitors the market demand for
environmentally efficient technologies and aims to maintain the
orders received from new products and services above 25
percent of total orders received.
Valmet has also set climate-related targets across the value
chain as part of its climate program. Today, Valmet already
provides bioenergy self-sufficient chemical pulp mills and enable
carbon neutral heat and power production with our current
biomass-based energy solution offering. By 2030, Valmet’s
target is to enable carbon neutral pulp and paper production for
all its customers by developing new process technologies and to
improve the energy efficiency of our current offering by 20
percent. Valmet also targets a reduction of 20 percent in CO2
emissions in its supply chain and 80 percent in its own
operations by 2030. As part of its own operations’ environmental
efficiency program, Valmet has also defined targets for water
consumption and waste to landfill.
Valmet has a stand-alone budget and action plan to improve
environmental efficiency at its production facilities. The company
also continuously develops the resource and energy efficiency of
its technology and solutions, based on R&D action plans.
Social and employment-related matters
Valmet has more than 14,000 employees in over 30 countries
around the world. Valmet values active dialogue and teamwork
as an important part of its success and emphasizes respectful
behavior and a safe, healthy and well-managed working
environment in all locations. The company sets clear
expectations for managers and employees through its manager
and employee role descriptions, which focus on driving
performance, building engagement, supporting development and
living the company's values. As an employer, Valmet is
committed to promoting equal opportunities for everyone and
respecting its employees’ right to freedom of association and
collective bargaining.
Valmet strives to protect the health, safety and wellbeing of its
own people and partners. We invest in a positive safety culture
collaborating with customers and partners and constantly
improving our processes and practices towards our common goal
of zero harm.
Valmet participates in public discussions of its operating
environment and regulations. Valmet builds trust and reputation
by operating both sustainably and profitably.
Respect for human rights
As a global technology and services supplier, Valmet operates in
a very multicultural environment. Valmet recognizes its
responsibility to respect human rights and requires its business
partners to do the same.
Valmet is committed to international frameworks related to
human rights, such as the UN Guiding Principles on Business and
Human Rights. Valmet’s commitment to respect human rights is
laid out in its Human Rights Statement.
Valmet has created a due diligence framework to manage
human rights in its own operations and supply chain. Valmet has
integrated human rights into company policies and related
processes to ensure human rights are respected and promoted
in all our operations.  Valmet also provides human rights training
to its employees through an e-learning course that is globally
available to all Valmeteers.
Anti-corruption and bribery
Valmet’s Code of Conduct requires Valmet and its employees to
act with honesty and integrity. It sets Valmet’s commitment of
zero tolerance to corruption and bribery. It also defines Valmet’s
expectation that all its business partners fully comply with
applicable anti-bribery laws and regulations. Valmet’s Code of
Conduct is complemented by Valmet’s Sustainable Supply Chain
Policy, which also sets Valmet’s requirements for its suppliers
also regarding business ethics and legal compliance, including
not participating in any form of corruption, bribery or money
laundering. Valmet also has other internal policies and guidelines
that explain the rules for Valmet’s business and employees on
prohibited conduct in relation to corruption and bribery.
Valmet has a Code of Conduct and Anti-bribery compliance e-
learning course for employees. Valmet also arranges regular
training for targeted groups on Code of Conduct, anti-corruption
principles, and other ethics and compliance topics to enforce the
principles set by the related policies.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
11
EU taxonomy for sustainable finance
The European Union (EU) Taxonomy Regulation requires large
companies subject to the Non-Financial Reporting Directive
(NFRD) to disclose the extent to which their economic activities
can have a substantial positive environmental impact. These
activities are referred to as taxonomy eligible.
The current available criteria allow classification into economic
activities with the greatest potential to make a substantial
contribution to climate change mitigation or climate change
adaptation. 
Valmet has reviewed its offering against the Taxonomy
activities to assess eligibility based on the eligible economic
activities listed in Annexes I and II of the delegated regulation.
The four financially most material economic activities were
identified for Valmet:
3.1 Manufacture of renewable energy technologies
3.6 Manufacture of other low carbon technologies
8.2 Data-driven solutions for GHG emissions reductions
(Climate Change Mitigation)
9.1 Close to market research, development and innovation
(Climate Change Mitigation; equivalent to Activity 9.2 under
Climate Change Adaptation), for operating expenditure only.
A link between these economic activities and financial reporting
was built to report the key performance indicators (KPIs) for net
sales, operating expenditure (OpEx) and capital expenditure
(CapEx). For the net sales KPI, net sales from business line
specific taxonomy-eligible activities were calculated. Financial
reporting system limitations meant some estimates had to be
made. The materiality of the economic activities was also
considered.
To calculate business line specific taxonomy-eligible OpEx and
CapEx, the business line’s net sales eligibility percentage was
used as a key because of the existing financial reporting system
limitations. For all three KPIs, double counting was avoided by
classifying external revenue streams into taxonomy-eligible
economic activities only once.
Of Valmet's 2021 net sales, 51 percent was taxonomy eligible
and 49 percent non-eligible. Of Valmet's 2021 OpEx, 29 percent
was taxonomy eligible and 71 percent non-eligible. Of Valmet's
2021 CapEx, 30 percent was taxonomy eligible and 70 percent
non-eligible.
In the following table, Valmet's 2021 net sales are associated
with the financially most material taxonomy-eligible economic
activities for Valmet within the scope of the EU Taxonomy
Regulation in force as of January 1, 2022. Valmet’s economic
activities can be seen as eligible under both Climate Change
Mitigation and Climate Change Adaptation environmental
objectives unless otherwise specified.
Valmet continues to develop taxonomy-related reporting and
will report taxonomy-aligned activities in 2022 reporting.
Activity
Net sales
Eligible
51%
3.1 Manufacture of renewable energy technologies
7%
3.6 Manufacture of other low carbon technologies
42%
8.2 Data-driven solutions for GHG emissions reductions (Climate Change Mitigation)
1%
Non-eligible
49%
Total
100%
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
12
Non-financial indicators
CO2 emissions from energy
consumption in own operations1
Orders received from new
products and services2
Number of internal
audits performed
Sponsorships and
donations
       
New suppliers screened
over sustainability
Employees completed
Valmet's Code of Conduct
training3
Employees covered by
collective bargaining
agreements
Workforce represented in
formal management-worker
health and safety committees
                                                 
1Direct emissions (Scope 1) from used fuels and indirect emissions (Scope 2, market based) from purchased electricity, district heat and steam in own operations. 2019 baseline
and 2020 data calculated to include emissions from operations acquired in 2020. Please check GRI Supplement 2021 for emission factors used.
2Valmet's new products and services reduce CO2 emissions, water and raw material consumption and waste, while increasing energy efficiency. Valmet monitors the market
demand for more environmentally efficient technologies by monitoring the share of orders received from new products and services. Valmet’s target in 2021 was to have at
least 25 % of orders received coming from new products and services.
3Historical data unavailable due to a system change. All active employees, including blue-collar workers, trained in the Code of Conduct. External workforce excluded. Data from
the 2021 acquisitions is included in the reported figure.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
13
Breakdown of employees by contract type, employment type, region and gender
Number of employees by employment contract and gender1
Female
Male
Total
2021
2020
2021
2020
2021
2020
Permanent
2,529
2,523
10,344
10,229
12,874
12,752
Temporary
414
385
958
909
1,372
1,294
Total
2,943
2,908
11,302
11,138
14,246
14,046
Number of permanent employees by employment type and gender1
Female
Male
Total
2021
2020
2021
2020
2021
2020
Full-time
2,427
2,424
10,227
10,114
12,655
12,538
Part-time
102
99
117
115
219
214
Total
2,529
2,523
10,344
10,229
12,874
12,752
Workforce by geography and gender1
Female
Male
Total
2021
2020
2021
2020
2021
2020
North America
204
228
1,296
1,314
1,500
1,542
South America
118
100
486
442
604
542
EMEA
2,068
2,040
7,227
7,162
9,296
9,202
China
442
436
1,469
1,436
1,911
1,872
Asia-Pacific
111
104
824
784
935
888
Total
2,943
2,908
11,302
11,138
14,246
14,046
Workforce by region and employee contract
Regular 2021
Fixed term 2021
Total 2021
North America
1,500
0
1,500
South America
593
11
604
EMEA
8,636
660
9,296
China
1,226
685
1,911
Asia-Pacific
919
16
935
Total
12,874
1,372
14,246
Lost time incident frequency, total recordable incident frequency, number of fatalities and absentee rate, own personnel
2021
2020
LTIF2
1.4
1.5
TRIF3
3.1
3.1
Fatalities
0
1
Absentee rate
2.6%
2.5%
1The gender category includes options: Female, Male, Not Declared. In 2021, the number of individuals in the “Not Declared” category was not large enough to be included in a
separate column.
2LTIF reflects the number of injuries resulting in an absence of at least one workday per million hours worked.
3LTIF + medical treatment and restricted work cases.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
14
Valmet’s management approach for non-financial impacts
ENVIRONMENTAL AND CLIMATE-RELATED MATTERS
SOCIAL AND EMPLOYMENT-RELATED MATTERS
Policies and
standards
International frameworks
and Valmet's policies
covering all topics:
UN Global Compact
UN Sustainable Development Goals
United Nations Universal Declaration of Human Rights
UN Guiding Principles on Business and Human Rights
Declaration on Fundamental Principles and Rights at Work of the International Labour Organization (ILO)
OECD’s Guidelines for Multinational Enterprises
• Health, Safety and Environment (HSE) Policy: Defines Valmet’s
approach to managing HSE performance in its own operations and in
customer industries
• Instructions on sustainable and responsible research, product
development and design: Support the implementation of Valmet’s
HSE policy
• Guidance on hazardous substances and restricted materials:
Describes the management approach and provides instructions for
how to comply with regulatory requirements regarding prohibition
and reporting of materials found in Valmet’s products
Health, Safety and Environment (HSE) Policy: Defines Valmet’s
approach to managing HSE performance in its own operations and in
customer industries
Human Resources Policy: Framework for the management of the
human resources function, which is committed to developing an
engaged and performance-driven community and continuously
driving the global development of Valmet employees’ capabilities
Equal Opportunity and Diversity Policy: Defines Valmet's approach to
promoting equal opportunities for all employees
Minimum Safety Standards: Defines minimum requirements for
safety at work for specific high-risk activities
Due diligence
processes
The HSE event reporting and management system is used to monitor
and prevent HSE-related incidents and hazards
Compliance with HSE-related laws and regulations is ensured by
complying with Valmet’s related processes
Internal and external audits executed globally to evaluate
compliance with internal, legal and other HSE requirements and
correct non-conformities
The HSE event reporting and management system is used to monitor
and prevent HSE-related incidents and hazards
Compliance with laws and regulations is ensured by complying with
Valmet’s related processes
Internal and external audits executed globally to evaluate
compliance with internal, legal and other HSE requirements, and to
correct non-conformities
Risks and risk
management
Risks:
Risks related to Valmet’s suppliers may create significant
reputational or business risks
Non-compliance with environmental regulations may result in fines,
creating reputational and business risks
Climate-related regulation and initiatives may change the availability
and use of biomass and increase the cost of raw materials and
energy, result in new taxes and tariffs, and change our stakeholder’s
attitudes, which could impact Valmet’s and its customers’ operations
and business environments
EU Taxonomy regulation may diminish investors interest and
Valmet’s access to capital and increase the cost of capital in the long
term if Valmet’s technologies and services are not considered
environmentally sustainable
Environment- and climate-related physical risks; extreme weather
events and variability in weather patterns, water shortages and
scarcity of raw materials may cause production interruptions
throughout Valmet’s value chain
Risk management:
ISO 14001:2015 environmental management systems in all
operations
Risk management of environmental and climate-related matters is
integrated in all activities, to ensure proactive risk identification and
mitigation
Climate scenario analysis to support strategy and risk management
Global supplier sustainability management process, including risk
assessments and audits
Risks:
Valmet’s own employees' and partners' health and safety risks are
related to the pandemic, work-related illnesses, injuries and work-
life integration
Non-compliance with occupational health and safety regulations may
result in fines, creating reputational and business risks
Retention and engagement of key employees and a slowing down of
the resourcing process due to the hot labor market and talent
shortage
Risks related to Valmet's suppliers may create significant
reputational or business risks
Risk management:
ISO 45001:2018 health and safety management systems in all
operations
HSE event management system
HSE committees covering all personnel
Clear Covid-management principles in all locations, production
facilities and on project sites
Development of global training portfolio and ensuring necessary
competence is in place across regions
Development of engagement and retention through employee survey
action execution
Debottlenecking of resourcing process
Global supplier sustainability management process, including risk
assessments and audits
Outcomes of
policies and
due diligence
processes
New products and services that meet environmental requirements
and help customers produce sustainable products which require less
water and energy, and fewer raw materials, enable the use of
renewable resources producing less waste and fewer emissions
Supplier sustainability audits and corrective actions in accordance
with Valmet’s global supplier sustainability risk management process
CO2 reduction and other environmental targets for renewable energy,
energy efficiency, water consumption and waste management
Healthy and safe workplaces for Valmet’s own employees and
partners
Operations free of life-changing incidents, reduction in overall
incident frequencies
Training programs developed to enhance skills
Supplier sustainability audits and corrective actions in accordance
with Valmet’s global supplier sustainability risk management process
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
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RESPECT FOR HUMAN RIGHTS
ANTI-CORRUPTION AND BRIBERY
Valmet's Code of Conduct
Valmet's Human Rights Statement
Valmet's Sustainable Supply Chain Policy
ISO 9001:2015 Quality management system
ISO 14001:2015 Environmental management system
OHSAS 18001 Occupational health and safety management system
Equal Opportunity and Diversity Policy: Defines Valmet’s approach to promoting
equal opportunities for all employees
Anti-Corruption Policy: Defines Valmet's zero tolerance approach to
bribery and corruption in more detail
Compliance reporting guideline: Defines how Valmet employees can
voice their concerns about potential violations of the Code of Conduct,
Anti-Corruption Policy and other misconduct
Approval guideline for Agency agreements and Agent approval
process: Describes Valmet’s due diligence process and requirements
(including anti-bribery questionnaire) for agent approval
Human rights due diligence framework executed through long-term action
plans, and based on UN Guiding Principles for Business and Human Rights
External third-party supplier audits executed globally to evaluate compliance
and correct non-conformities
Risk management evaluation and audits help Valmet find the best
ways to manage risks and train the unit’s personnel to use existing
tools and procedures to manage risk
External third-party supplier audits executed globally to evaluate
compliance and correct non-conformities
Risks:
Potential violations of human rights may impact Valmet’s reputation and thus
financial position
Risk management:
Valmet’s human rights due diligence framework for identifying and mitigating
potential negative human rights impacts and risks
Global supplier sustainability management process, including risk assessments
and audits
Risks:
Unethical business practices may impact Valmet’s reputation and thus
financial position
Risk management:
Internal risk management audits
Anti-Corruption Policy works as a tool to set the tone for preventive
misconduct and mitigate potential risks
Global supplier sustainability management process, including risk
assessments and audits
Reporting system in place for violations of Code of Conduct
Continuous training on human rights to increase awareness of potential negative
impacts
Location-level social impact assessment and improvement actions, in
accordance with Valmet’s human rights due diligence framework
Supplier sustainability audits and corrective actions in accordance with Valmet’s
global supplier sustainability risk management process
Reporting system in place for violations of Code of Conduct, including
anti-corruption and bribery and other misconduct
Anti-corruption and bribery training, including e-learning
Supplier sustainability audits and corrective actions in accordance with
Valmet’s global supplier sustainability risk management process
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
16
Shares and shareholders
Share capital and share data1
2021
2020
2019
Share capital, December 31, EUR million
100
100
100
Number of shares, December 31:
Number of outstanding shares
149,471,196
149,490,976
149,618,523
Treasury shares held by the Parent Company
393,423
373,643
246,096
Total number of shares
149,864,619
149,864,619
149,864,619
Average number of outstanding shares
149,467,939
149,499,114
149,604,375
Average number of diluted outstanding shares
149,467,939
149,499,114
149,604,375
Trading volume on Nasdaq Helsinki Ltd.2
97,242,422
162,711,000
152,595,590
% of total shares for public trading
65
109
102
Earnings per share, EUR
1.98
1.54
1.35
Earnings per share, diluted, EUR
1.98
1.54
1.35
Dividend per share, EUR
1.203
0.90
0.80
Dividend, EUR million
1793
135
120
Dividend payout ratio
61%3
58%
59%
Effective dividend yield
3.2%3
3.9%
3.7%
Price to earnings ratio (P/E)
19.1
15.1
15.9
Equity per share, EUR
8.87
7.90
6.95
Highest share price, EUR
38.53
25.20
25.14
Lowest share price, EUR
23.02
13.33
15.55
Volume-weighted average share price, EUR
32.58
21.15
20.46
Share price, December 31, EUR
37.72
23.36
21.36
Market capitalization, December 31, EUR million
5,653
3,501
3,201
1The formulas for calculation of the figures are presented in the section ‘Formulas for Calculation of Indicators´.
2 In addition to Nasdaq Helsinki Ltd, Valmet’s shares are also traded on other marketplaces, such as Cboe CXE, Cboe BXE and Turquoise. A total of approximately 16 million
Valmet shares were traded on these three alternative marketplaces in 2021. (Source: www.valmet.com/investors/valmet-share/trading-volumes/).
3 Board of Directors’ proposal.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
17
Largest shareholders on December 31, 2021
Shares
% of
share
capital
1
Solidium Oy
16,695,287
11.14%
2
Ilmarinen Mutual Pension Insurance
Company
3,905,000
2.61%
3
Elo Mutual Pension Insurance Company
2,386,044
1.59%
4
Varma Mutual Pension Insurance
Company
2,087,465
1.39%
5
OP Funds
1,446,040
0.97%
6
The State Pension Fund
1,250,000
0.83%
7
Nordea Funds
847,550
0.57%
8
Evli Europe Fund
630,920
0.42%
9
Evli Funds
600,543
0.40%
10
The Finnish Cultural Foundation
520,123
0.35%
11
Investment fund Aktia Capital
500,000
0.33%
12
Sigrid Jusélius Foundation
499,865
0.33%
13
Danske Invest funds
472,000
0.32%
14
The Social Insurance Institution of
Finland, KELA
396,316
0.26%
15
Valmet Oyj
393,423
0.26%
Source: Euroclear Finland.
Holdings of the Board of Directors in Valmet Oyj on
December 31, 2021
Shares
Mäkinen, Mikael
Chairman of the Board
4,990
Cantell, Aaro
Vice Chairman of the Board
7,407
Kemppainen, Pekka
Member of the Board
3,583
Lindberg, Per
Member of the Board
639
Maurer, Monika
Member of the Board
3,583
Söderström, Eriikka
Member of the Board
4,713
Tyni, Tarja
Member of the Board
6,509
Ziviani, Rogério
Member of the Board
10,696
Total
42,120
% of outstanding
shares
0.03%
Holdings of the Executive Team in Valmet
Oyj on December 31, 2021
Shares
Laine, Pasi
President and CEO
157,581
Karlstedt, Bertel
Business Line President, Pulp
and Energy
37,825
Macharey, Julia
SVP, Human Resources and
Operational Development
32,709
Niemi, Aki
Business Line President,
Services
57,754
Paukkunen, Petri
Area President, Asia Pacific
3,431
Riekkola, Sami
Business Line President,
Automation
11,624
Saarinen, Kari
CFO
47,655
Salonsaari-Posti, Anu
SVP, Marketing,
Communications, Sustainability
and Corporate Relations
27,053
Simola, Vesa
Area President, EMEA
46,755
Tacla, Celso
Area President, South America
85,784
Tiitinen, Jukka
Area President, North America
87,704
Vähäpesola, Jari
Business Line President, Paper
55,305
Zhu, Xiangdong
Area President, China
24,606
Total
675,786
% of outstanding
shares
0.45%
Number of shareholders
The number of registered shareholders at the end of year 2021
was 58,894 (54,178).
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
18
Flagging notifications
During the review period, Valmet did not receive flagging
notifications referred to in the Securities Market Act.
Trading of shares
Trading of Valmet shares on
Nasdaq Helsinki
January 1–
December 31,
2021
January 1–
December 31,
2020
Number of shares traded
97,242,422
162,711,000
Total value, EUR million
3,166
3,442
High, EUR
38.53
25.20
Low, EUR
23.02
13.33
Volume-weighted average price,
EUR
32.58
21.15
Closing price on the final day of
trading, EUR
37.72
23.36
The closing price of Valmet’s share on the final day of trading for
the reporting period, December 30, 2021, was EUR 37.72, i.e.
61 percent higher than the closing price on the last day of
trading in 2020 (EUR 23.36 on December 30, 2020).
In addition to Nasdaq Helsinki Ltd, Valmet’s shares are also
traded on other marketplaces, such as Cboe CXE, Cboe BXE and
Turquoise. A total of approximately 16 million Valmet shares
were traded on these three alternative marketplaces in 2021
(Source: www.valmet.com/investors/valmet-share/trading-
volumes/).
Board authorizations regarding share repurchase and share
issue
Valmet Oyj’s Annual General Meeting on March 23, 2021,
authorized Valmet’s Board of Directors to decide on the
repurchase of the Company's own shares in one or several
tranches. The maximum number of shares to be repurchased
shall be 5,000,000 shares, which corresponds to approximately
3.3 percent of all the shares in the Company. The Company's
own shares may be repurchased otherwise than in proportion to
the shareholdings of the shareholders (directed repurchase). The
Company's own shares may be repurchased using the
unrestricted equity of the Company at a price formed on a
regulated market on the stock exchange main list maintained by
Nasdaq Helsinki Ltd on the date of the repurchase.
The Company's own shares may be repurchased for reasons of
developing the Company's capital structure, financing or carrying
out acquisitions, investments or other business transactions, or
for the shares to be used in an incentive scheme, however so
that a maximum of 500,000 shares may be repurchased to be
used in an incentive scheme, which corresponds to
approximately 0.3 percent of all the shares in the Company.
The Board of Directors decides on all other terms related to the
repurchasing of the Company's own shares.
Valmet Oyj’s Annual General Meeting authorized Valmet’s
Board of Directors to decide on the issuance of shares as well as
the issuance of special rights entitling to shares pursuant to
Chapter 10(1) of the Finnish Limited Liability Companies Act in
one or several tranches. The issuance of shares may be carried
out by offering new shares or by transferring treasury shares
held by Valmet Oyj. Based on this authorization, the Board of
Directors may also decide on a directed share issue in deviation
from the shareholders’ pre-emptive rights and on the granting of
special rights subject to the conditions mentioned in the Finnish
Limited Liability Companies Act.
Based on this authorization, a maximum number of
15,000,000 shares may be issued, which corresponds to
approximately 10.0 percent of all the shares in Valmet Oyj. The
new shares and treasury shares may be issued for consideration
or without consideration.
The Board of Directors may decide on all other terms of the
issuance of shares and special rights entitling to shares pursuant
to Chapter 10(1) of the Finnish Limited Liability Companies Act.
The Board of Directors may use this authorization, for example,
for reasons of developing the Company’s capital structure, in
financing or carrying out acquisitions, investments or other
business transactions, or for the shares to be used in incentive
schemes, however so that the Board of Directors may issue a
maximum of 500,000 shares to be used in incentive schemes,
which corresponds to approximately 0.3 percent of all the shares
in the Company.
The authorizations shall remain in force until the close of the
next Annual General Meeting, and they cancel the authorizations
granted in the Annual General Meeting of June 16, 2020.
Based on the authorization granted to the Board of Directors
by the Annual General Meeting, Valmet’s Board of Directors
decided on September 8, 2021 on a directed share issue related
to the reward payment of Valmet’s long-term share-based
incentive plan for the discretionary period 2020. In the share
issue on September 13, 2021, a total of 272 Valmet’s treasury
shares were conveyed without consideration to the participants
of the plan, in accordance with the terms and conditions of the
plan.
In its meeting on December 16, 2021, Valmet's Board of
Directors decided to use the authorization granted by the Annual
General Meeting to repurchase the Company's own shares.
Based on the authorization, the Board decided to initiate a fixed-
term share buy-back program for the purpose of acquiring the
Company's own shares to meet part of the obligations arising
from the LTI Plans and the Restricted Pool incentive. The share
acquisitions will begin at the earliest on February 7, 2022 and
will end at the latest on February 25, 2022. The maximum
number of shares to be acquired is 150,000. The shares will be
acquired at market price in public trading on Nasdaq Helsinki
Ltd.
As at December 31, 2021, Valmet’s Board of Directors had not
used any other authorizations given by the Annual General
meeting on March 23, 2021.
Share-based incentive plans
Valmet’s share-based incentive plans are part of the
remuneration program for Valmet’s key personnel. The aim of
the plans is to align the interests of the shareholders and the
key employees in order to increase the value of Valmet in the
long run, to steer the key employees towards achieving the
Company’s selected strategic targets, to commit the key
employees to the Company, and to offer them a competitive
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
19
reward plan based on holding the Company's shares. Any shares
to be potentially awarded are, or have been, acquired through
public trading, and therefore the incentive plans have no diluting
effect on the share value.
Long-term incentive plan 2018–2020
In December 2017, the Board of Directors of Valmet Oyj
approved a long-term share-based incentive plan for Valmet's
key employees. The plan included three performance periods,
which were the calendar years 2018, 2019 and 2020. Valmet's
Board of Directors decided on the performance criteria and
targets in the beginning of each performance period. The plan
was directed to approximately 130 participants (including
Executive Team members, key employees and management
talents).
Performance
period
2018
2019
2020
Incentive
based on
Comparable
EBITA as a
percentage of net
sales, and orders
received growth
in the stable
business
Comparable
EBITA as a
percentage of net
sales, and orders
received growth
in the stable
business
Comparable
EBITA as a 
percentage of net
sales, and orders
received growth
in the stable
business
Reward
payment
In spring 2019
In spring 2020
In spring 2021
Total gross
number of
shares earned 
(including the
matching
share rewards)
350,029 shares
271,428 shares
148,369 shares
In its meeting on December 17, 2020, the Board of Directors of
Valmet decided to use the authorization granted by the Annual
General Meeting held on June 16, 2020, to repurchase the
Company's own shares. Based on the authorization, the Board
decided to initiate a fixed-term share buy-back program for the
purpose of acquiring the Company's own shares to meet part of
the obligations arising from the LTI Plans and the Restricted Pool
incentive. The share acquisitions began on February 10, 2021,
and ended on February 12, 2021. The total number of shares
acquired was 100,000. The shares were acquired at market price
in public trading on Nasdaq Helsinki Ltd.
In the same meeting, Valmet’s Board of Directors also decided
on a directed share issue related to the reward payment of
Valmet’s long-term share-based incentive plan for the
discretionary period 2020. In the share issue on March 15, 2021,
a total of 82,375 Valmet’s treasury shares were conveyed
without consideration to the participants of the plan, in
accordance with the terms and conditions of the plan.
Based on the authorization granted to the Board of Directors
by the Annual General Meeting, Valmet’s Board of Directors
decided on September 8, 2021 on a directed share issue related
to the reward payment of Valmet’s long-term share-based
incentive plan for the discretionary period 2020. In the share
issue on September 13, 2021, a total of 272 Valmet’s treasury
shares were conveyed without consideration to the participants
of the plan, in accordance with the terms and conditions of the
plan.
Long-term incentive plans – Performance Share Plan and
Deferred Share Plan
In its meeting on December 17, 2020, the Board of Directors of
Valmet Oyj decided on new share-based long-term incentive
plans, a Performance Share Plan and a Deferred Share Plan, for
Valmet's key employees.
The Performance Share Plan is directed to the Executive Team
members. It includes a three-year performance period parallel to
a one-year performance period. Valmet's Board of Directors
decides on the predefined performance measures and targets in
the beginning of each performance period.
The Deferred Share Plan is directed to other key employees in
management positions, and management talents. It includes a
one-year performance period. The predefined performance
measures and targets are decided by Valmet’s Board of Directors
and are aligned with the targets of the Performance Share Plan.
The Deferred Share Plan is directed to a maximum of 130
participants, of which approximately 80 are key employees in
management positions, and approximately 50 are management
talents.
The Performance Share Plan includes a recommendation for
the members of Valmet's Executive Team to own and hold an
amount of Company shares equaling their gross annual base
salary (100 percent ownership recommendation). Management
shareholding can be found on Valmet's website at
www.valmet.com/investors/shareholders/management-
shareholding.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
20
Long-term incentive plans 2021–2023
Long-term incentive plans 2022–2024
Plan name
Performance Share Plan
and Deferred Share Plan
Performance Share Plan
Performance Share Plan
and Deferred Share Plan
Performance Share Plan
Performance period
2021
2021–2023
2022
2022–2024
Incentive based on
Comparable EBITA as a
percentage of net sales,
and orders received growth
in the stable business
Predefined strategic target
Comparable EBITA as a
percentage of net sales,
and orders received growth
in the stable business
ESG Index, targets linked
to implementing Valmet’s
climate program and
Sustainability Agenda
Reward payment
In spring 2022
In spring 2024
In spring 2023
In spring 2025
Participants
Performance Share Plan
13
13
13
13
Deferred Share Plan
110
130
Total gross number of
shares earned
As at December 31, 2021,
a total of 359,928 shares
were allotted to
participants
As at December 31, 2021,
a total of 53,668 shares
were allotted to
participants
The rewards to be paid will correspond to a maximum
total of approximately 326,000 Valmet shares
In its meeting on December 16, 2021, Valmet's Board of
Directors decided to use the authorization granted by the Annual
General Meeting to repurchase the Company's own shares.
Based on the authorization, the Board decided to initiate a fixed-
term share buy-back program for the purpose of acquiring the
Company's own shares to meet part of the obligations arising
from the LTI Plans and the Restricted Pool incentive. The share
acquisitions will begin at the earliest on February 7, 2022 and
will end at the latest on February 25, 2022. The maximum
number of shares to be acquired is 150,000. The shares will be
acquired at market price in public trading on Nasdaq Helsinki
Ltd.
At the end of the reporting period, the Company held 393,423
treasury shares related to the share-based incentive programs.
More information about share-based incentive plans can be
found in Valmet’s Remuneration Report, which is available at
www.valmet.com/governance.
Resolutions of Valmet Oyj’s
Annual General Meeting
The Annual General Meeting 2021 was held in Helsinki on March
23, 2021. The Annual General Meeting adopted the Financial
Statements for 2020 and discharged the members of the Board
of Directors and the President and CEO from liability for the
2020 financial year. In respect of the approval of the
Remuneration Report 2020, the majority of votes objected to the
approval of the Remuneration Report. The decision is advisory.
Valmet will further analyze the voting recommendations and
voting results in order to ensure that the remuneration report
will better meet the shareholders’ expectations. The Annual
General Meeting approved the Board of Directors' proposals
concerning authorizing the Board to decide on repurchasing the
Company’s own shares and to decide on the issuance of shares
and the issuance of special rights entitling to shares.
The Annual General Meeting decided to pay dividends of EUR
0.90 per share for the financial period ended on December 31,
2020.
The Annual General Meeting 2021 confirmed the number of
Board members as eight and reappointed Mikael Mäkinen as
Chairman of Valmet Oyj's Board and Aaro Cantell as Vice-
Chairman. Pekka Kemppainen, Monika Maurer, Eriikka
Söderström, Tarja Tyni and Rogério Ziviani continue as members
of the Board. Per Lindberg was elected as a new Board member.
The term of office of the members of the Board of Directors
expires at the close of the Annual General Meeting 2022.
PricewaterhouseCoopers Oy was elected as the Company's
auditor for a term expiring at the end of the next Annual General
Meeting.
Valmet published a stock exchange release on March 23, 2021,
concerning the resolutions of the Annual General Meeting and
the organizing meeting of the Board of Directors. The stock
exchange release and meeting materials can be viewed on
Valmet’s website at www.valmet.com/investors/governance/
annual-general-meeting/2021/
In compliance with the resolution of the Annual General
Meeting, on April 7, 2021, Valmet paid out dividends of EUR 135
million, corresponding to EUR 0.90 per share.
Extraordinary General Meeting
On August 9, 2021, Valmet published a notice convening an
Extraordinary General Meeting. The EGM was held on September
22, 2021. The General Meeting approved the merger of Neles
Corporation into Valmet through a statutory absorption merger
under the Finnish Companies Act (624/2006, as amended) in
accordance with the merger plan signed by the Boards of
Directors of Valmet and Neles on July 2, 2021, and approved the
Merger Plan. The Merger as a whole and the resolution of the
General Meeting including the resolutions concerning the
amendment of the Articles of Association of Valmet, issuance of
new shares in Valmet as Merger Consideration, increase of share
capital of Valmet, the number of members, composition and
remuneration of the Board of Directors of Valmet and the
temporary deviation from the Charter of Valmet’s Shareholders'
Nomination Board are conditional upon and will become effective
upon the registration of the execution of the Merger.
The execution of the Merger is still subject to, inter alia,
obtaining necessary merger control approvals by the relevant
competition authorities. The next possible date under the
combination agreement for the completion to take place is April
1, 2022.
Valmet published a stock exchange release on September 22,
2021, concerning the resolutions of the EGM. The stock
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
21
exchange release and meeting materials can be viewed on
Valmet’s website at www.valmet.com/egm.
Lawsuits and claims
Several lawsuits, claims and disputes based on various grounds
are pending against Valmet in various countries, including
product liability lawsuits and claims as well as legal disputes
related to Valmet’s deliveries. Valmet is also a plaintiff in several
lawsuits.
Valmet announced on September 13, 2021, that the Supreme
Administrative Court has partly accepted Valmet’s appeal related
to the reassessment decision received by Valmet Technologies
Inc concerning tax years 2010–2012. The reassessment decision
concerned compensation charged by Valmet Technologies Inc
from its foreign subsidiaries and based on the decision, Valmet
was imposed to pay additional taxes, late payment interest and
penalties in total of EUR 19 million during the first quarter 2017.
The Supreme Administrative Court ruled in its decision made on
September 13, 2021, that the company shall receive a refund of
about EUR 4 million for additional taxes, late payment interest
and penalties.
Valmet’s management does not expect to the best of its
present understanding that the outcome of these lawsuits,
claims and disputes will have a material adverse effect on
Valmet in view of the grounds currently presented for them,
provisions made, insurance coverage in force and the extent of
Valmet’s total business activities.
Risks and business uncertainties
Valmet’s operations are affected by various strategic, financial,
operational and hazard risks. Valmet takes measures to exploit
emerging opportunities and to limit the adverse effects of
potential threats. The assessment of risks related to sustainable
development holds an important role in risk management. If
such threats materialized, they could have material adverse
effects on Valmet’s business, financial situation and operating
result, or on the value of shares and other securities.
The objective of Valmet’s risk management is to ensure the
implementation of an effective and successful strategy for
achieving both long- and short-term goals. The task of Valmet’s
management is to regulate risk appetite.
In assessing risks, Valmet takes into consideration the
probability of the risks and their estimated impact on net sales
and financial results. Valmet’s management estimates that the
Company’s overall risk level is currently manageable in
proportion to the scope of its operations and the practical
measures available for managing these risks.
Financial uncertainty in the global economy, coupled with
fluctuations in exchange rates and tightening financial market
regulations, may have an adverse effect on the availability of
financing from banks and capital markets and could reduce the
investment appetite of Valmet’s customers. Valmet estimates
that the high proportion of business derived from stable business
(Services and Automation) and the geographical diversification
will reduce the possible negative effects that market
uncertainties may have.
If global economic growth weakens, it might have adverse
effects on new projects under negotiation or on projects in the
order backlog. Some projects may be postponed, suspended, or
canceled. In the case of long-term delivery projects, initial
customer advance payments are typically 10–30 percent of the
value of the project, and customers make progress payments as
the project is implemented. This significantly decreases the risks
and financing requirements related to Valmet’s projects. Valmet
continually assesses its customers’ creditworthiness and their
ability to meet their obligations. As a rule, Valmet does not
finance customer projects. If economic growth slows down
significantly, the markets for Valmet’s products may shrink,
which may lead to, for example, tougher price competition.
Changes and uncertainty in future regulation and legislation
can also have critical effects, especially on the energy business.
Large fluctuations in energy prices can affect the global
economy. These fluctuations can also affect Valmet and its
customers, especially in the energy business.
Should global issues with component availability and logistics
continue, it could have adverse effects on Valmet's business.
Changes in labor costs and the prices of raw materials and
components can affect Valmet’s profitability. Wage inflation is
continuing, but Valmet’s goal is to offset this at least partly
through increased productivity and strict price discipline. It is
possible, however, that tough competition in some product
categories will make it difficult to pass on cost increases to
product prices. On the other hand, some of Valmet’s customers
are raw material producers and their ability to operate and
invest may be enhanced by strengthening commodity prices and
hampered by declining commodity prices.
To ensure a high level of quality in both production and
services, it is important to sustain a high level of competence
and talent availability. This includes, for example, maintaining
efficient recruitment programs, utilization of existing talent and
sharing knowledge globally.
Through acquisitions, Valmet may become exposed to risks
associated with new markets and business environments. The
actual acquisition process also includes risks. Other risks
associated with acquisitions include, but are not limited to,
integration of the acquired business, increased financial risk
exposure, retention of key personnel and achieving the targets
set for the acquired business.
Valmet’s operations, products and services rely largely on data
networks, software and digital solutions. Any malfunctions and
cyber security breaches in such networks, software and solutions
as well as potential failures in information system development
projects may adversely affect Valmet’s business and financial
position and lead to reputational damage.
Management of project business risks important
An important part of Valmet’s business consists of project
business. Pulp business projects in particular can be large, thus
project-specific risk management is crucial. Key risks related to
projects are project cost estimation, scheduling, project risk
management, quality and performance risks, and materials
management risks. Risk analysis shall, as a minimum, take place
for all significant project quotations. The work concerning threat
and opportunity assessment continues during the execution
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
22
phase of the project. Risk management is based on careful
planning and continuous, systematic monitoring and evaluation.
Project risks are managed by improving and continuously
developing project management processes and the related
systems.
There may be changes in the competitive situation of Valmet’s
individual businesses, such as the emergence of new, cost-
effective competition in the markets. Valmet can safeguard its
market position by developing its products and services, and
through good customer service and local presence.
Availability of financing crucial
Securing the continuity of Valmet’s operations requires sufficient
available funding under all circumstances. Valmet estimates that
its liquid cash assets and committed credit limits are sufficient to
secure its immediate liquidity and to ensure the flexibility of
financing. The average maturity of Valmet’s non-current debt,
excluding lease liabilities, is 4.2 years. Loan facilities include
customary covenants, and Valmet is in clear compliance with the
covenants at the balance sheet date.
Net working capital and capital expenditure levels have a key
impact on the adequacy of Valmet’s financing. Setting aside
investments into the renewal of the ERP system, Valmet does
not expect any significant increase in annual capital expenditure
and estimates that it is well-positioned to keep capital
expenditure approximately at the level of total depreciation.
Of the financial risks that affect Valmet’s profit, currency
exchange rate risks are among the most substantial. Exchange
rate changes can affect Valmet’s business, although the wide
geographical scope of the Company’s operations reduces the
impact of any individual currency. Economic insecurity typically
increases exchange rate fluctuations. Valmet hedges its currency
exposures linked to firm delivery and purchase agreements.
Changes in legislation and the way authorities interpret
regulation, for example regarding taxation, can also have an
impact on Valmet’s financials.
As at December 31, 2021, Valmet had EUR 730 million (EUR
711 million) of goodwill on its statement of financial position.
Valmet assesses the carrying value of its goodwill for impairment
annually, or more frequently if facts and circumstances indicate
that carrying value may not be recoverable. Valmet has not
identified any indications of impairment during the reporting
period. The principles used for impairment testing are presented
in the Financial Statements.
The COVID-19 pandemic
Depending on the success in suppressing the COVID-19
pandemic and in case the outbreak will be further prolonged,
there could be further adverse impact on Valmet’s operations,
customer investment activity, project deliveries, supply chain
and availability of financing for both Valmet and its customers.
Epidemic outbreaks and potential other pandemics remain a
risk to Valmet’s operations also after COVID-19. Pandemics
might have impact on the supply chain and business operations
by increasing the likelihood of interruptions. Valmet’s operations
are dispersed all around the world, Valmet has a global customer
base and our suppliers operate in several countries. This
mitigates the overall impacts of risks to Valmet, should there be
any disruptions in some isolated country or case.
Valmet currently has a solid order backlog, strong balance
sheet and liquidity coupled with a flexible  organization, and a
structured way to operate in changing circumstances. This will
support Valmet in mitigating the global challenges caused by
COVID-19 and other pandemics. Valmet has also a Global
Incident Management Team (IMT), and regional IMT structure
established to manage Valmet’s response to pandemics.
Events after the reporting period
There have been no subsequent events after the review period
that required recognition or disclosure.
Guidance for 2022
Valmet estimates that net sales in 2022 will increase in
comparison with 2021 (EUR 3,935 million) and Comparable
EBITA in 2022 will increase in comparison with 2021 (EUR 429
million).
Market outlook
General economic outlook according to IMF
The global economy enters 2022 in a weaker position than
previously expected. As the new Omicron COVID-19 variant
spreads, countries have reimposed mobility restrictions. Rising
energy prices and supply disruptions have resulted in higher and
more broad-based inflation than anticipated.
IMF expects global growth to moderate from 5.9 in 2021 to 4.4
percent in 2022 and to 3.8 percent in 2023. The forecast is
conditional on adverse health outcomes declining to low levels in
most countries by end-2022, assuming vaccination rates
improve worldwide and therapies become more effective. Risks
to the global baseline are tilted to the downside.
(IMF World Economic Outlook, January 25, 2022)
Short-term market outlook
Valmet estimates that the short-term market outlook for energy
has improved to satisfactory (previously weak). Valmet
reiterates the good short-term market outlook for services,
automation, pulp, and board and paper, and the satisfactory
market outlook for tissue.
The short-term market outlook is given for the next six months
from the end of the reported period. It is based on customer
activity (50%) and Valmet’s capacity utilization (50%), and the
scale is ‘weak–satisfactory–good’.
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
23
Board of Director's proposal for the distribution
of profit
Valmet Oyj’s distributable funds on December 31, 2021, totaled
EUR 1,270,405,789.12 of which the net profit for 2021 was EUR
177,417,747.78 (according to Finnish Generally Accepted
Accounting Standards).
The Board of Directors proposes that a dividend of EUR 1.20
per share be paid based on the statement of financial position to
be adopted for the financial year which ended December 31,
2021, and that the remaining part of the profit be retained and
carried further in the Company’s unrestricted equity.
The dividend will be paid to shareholders who on the dividend
record date March 24, 2022, are registered in the Company’s
shareholders’ register held by Euroclear Finland Ltd. The
dividend will be paid on March 31, 2022. All the shares in the
Company are entitled to a dividend except for treasury shares
held by the Company on the dividend record date.
In Espoo on February 3, 2022
Valmet’s Board of Directors
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | REPORT OF THE BOARD OF DIRECTORS
24
Financial indicators
As at and for the twelve months ended Dec 31
EUR million
2021
2020
2019
20181
20172
Net sales
3,935
3,740
3,547
3,325
3,058
Net sales change, %
5%
5%
7%
9%
5%
Comparable EBITA
429
365
316
257
218
% of net sales
10.9%
9.8%
8.9%
7.7%
7.1%
EBITA
448
355
315
241
202
% of net sales
11.4%
9.5%
8.9%
7.2%
6.6%
Operating profit
399
319
281
211
170
% of net sales
10.1%
8.5%
7.9%
6.4%
5.6%
Profit before taxes
395
307
269
205
158
% of net sales
10.0%
8.2%
7.6%
6.2%
5.2%
Profit for the period
296
231
202
152
121
% of net sales
7.5%
6.2%
5.7%
4.6%
4.0%
Profit attributable to owners of the parent
296
231
201
151
121
Amortization
-49
-36
-34
-30
-31
Depreciation, property, plant and equipment (excl. leased assets)
-47
-47
-48
-46
-49
Depreciation, leased assets
-24
-24
-23
Depreciation and amortization
-120
-106
-105
-76
-81
% of net sales
-3.0%
-2.8%
-3.0%
-2.3%
-2.6%
Cash flow provided by operating activities
482
532
295
284
291
Cash flow after investments
382
-60
58
208
228
Gross capital expenditure (excl. business combinations and leased assets)
-97
-89
-79
-79
-66
Business combinations, net of cash acquired and loans repaid
-15
-48
-163
-2
Additions to investments in associated companies
-456
Total assets
4,420
3,959
3,452
2,988
2,908
Equity attributable to owners of the parent
1,326
1,137
1,040
944
913
Total equity
1,332
1,142
1,046
949
918
Interest-bearing liabilities
477
497
268
201
219
Net interest-bearing liabilities
-88
149
-90
-219
-100
Net working capital (NWC)
-673
-595
-426
-474
-387
Return on equity (ROE), %3
24%
21%
20%
16%
13%
Comparable return on capital employed (ROCE) before taxes, %3
23%
22%
23%
20%
16%
Return on capital employed (ROCE) before taxes, %3
24%
22%
23%
19%
14%
Equity to assets ratio, %
42%
39%
41%
43%
42%
Gearing, %
-7%
13%
-9%
-23%
-11%
Orders received
4,740
3,653
3,986
3,722
3,272
Order backlog at end of year
4,096
3,257
3,333
2,829
2,458
Average number of personnel
14,163
13,615
13,235
12,461
12,208
Personnel at end of year
14,246
14,046
13,598
12,528
12,268
1 Valmet implemented IFRS 16 – Leases as of January 1, 2019, by applying the simplified transition method and therefore 2018 figures are not restated.
2 2017 financials have been presented on restated basis due to the retrospective implementation of IFRS 15 – Revenue from contracts with customers as of January 1, 2018.
3 In the calculation of 2017 figures, non-restated data points from 2016 have been used.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | FINANCIAL INDICATORS
25
Formulas for calculation of indicators
In addition to financial performance indicators as defined by IFRS, Valmet publishes certain other widely used measures of
performance that can be derived from figures in the Consolidated statement of income and financial position, as well as notes
thereto. The formulas for calculation of these alternative performance measures are presented below.
EBITA:
Equity to assets ratio, %:
Operating profit + amortization
Total equity
  X 100
Balance sheet total - amounts due to customers under
revenue contracts
Comparable EBITA:
Gearing, %:
Operating profit + amortization +/- items affecting
comparability
Net interest-bearing liabilities
  X 100
Total equity
Earnings per share:
Net interest-bearing liabilities:
Profit attributable to shareholders of the Company
Non-current debt + non-current lease liabilities + current debt
+ current lease liabilities - cash and cash equivalents - other
interest-bearing assets
Average number of outstanding shares during period
Earnings per share, diluted:
Dividend per share:
Profit attributable to shareholders of the Company
Dividend for the financial period
Average number of diluted shares during period
Number of shares at end of period
Equity per share:
Dividend payout ratio, %:
Equity attributable to owners of the parent
Dividend per share
  X 100
Number of outstanding shares at end of period
Earnings per share
Return on equity (ROE), %:
Effective dividend yield, %:
Profit for the period
  X 100
Dividend per share
  X 100
Total equity (average for period)
Closing share price at end of period
Return on capital employed (ROCE) before taxes, %:
Price / earnings ratio:
Profit before taxes + interest and other financial expenses
  X 100
Closing share price at end of period
Balance sheet total - non-interest-bearing liabilities
(average for period)
Earnings per share
Comparable return on capital employed (ROCE) before
taxes, %:
Profit before taxes + interest and other financial expenses
+/- items affecting comparability
  X 100
Balance sheet total - non-interest-bearing liabilities
(average for the period)
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | FORMULAS FOR CALCULATION OF INDICATORS
26
Consolidated statement of income
Year ended Dec 31,
EUR million
Note
2021
2020
Net sales
2, 3
3,935
3,740
Cost of goods sold
4, 5, 7, 13
-2,943
-2,844
Gross profit
992
896
Selling, general and administrative expenses
4, 5, 13, 18
-597
-571
Other operating income
19
33
17
Other operating expenses
19
-33
-25
Share in profits and losses of associated companies, operative investments
22
3
2
Operating profit
399
319
Financial income
10
9
4
Financial expenses
10
-13
-15
Share in profits and losses of associated companies, financial investments
22
-2
Profit before taxes
395
307
Current tax expense
-103
-75
Deferred taxes
4
Income taxes, total
16
-99
-75
Profit for the period
296
231
Attributable to:
Owners of the parent
296
231
Non-controlling interests
1
Profit for the period
296
231
Earnings per share attributable to owners of the parent:
Earnings per share, EUR
1.98
1.54
Diluted earnings per share, EUR
1.98
1.54
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | CONSOLIDATED FINANCIAL STATEMENTS
27
Consolidated statement of comprehensive income
Year ended Dec 31,
EUR million
Note
2021
2020
Profit for the period
296
231
Items that may be reclassified to profit or loss:
Gains and losses on cash flow hedges
8, 9, 17
-13
25
Change in fair value reserve
8
2
Currency translation on subsidiary net investments
17
25
-24
Share of other comprehensive income of associated companies accounted for using equity
method
22
1
-2
Income tax relating to items that may be reclassified
16
2
-5
Total items that may be reclassified to profit or loss
17
-6
Items that will not be reclassified to profit or loss:
Remeasurement of defined benefit plans
15
14
-5
Share of other comprehensive income of associated companies accounted for using equity
method
22
-1
Income tax relating to items that will not be reclassified
16
-5
1
Total items that will not be reclassified to profit or loss
9
-5
Other comprehensive income for the period
26
-11
Total comprehensive income for the period
322
221
Attributable to:
Owners of the parent
321
221
Non-controlling interests
1
Total comprehensive income for the period
322
221
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | CONSOLIDATED FINANCIAL STATEMENTS
28
Consolidated statement of financial position
Assets
As at Dec 31,
EUR million
Note
2021
2020
Non-current assets
Intangible assets
Goodwill
730
711
Other intangible assets
274
272
Total intangible assets
4
1,004
983
Property, plant and equipment
Land and water areas
25
25
Buildings and structures
123
124
Machinery and equipment
183
178
Leased assets
65
66
Assets under construction
72
48
Total property, plant and equipment
4, 5
468
441
Other non-current assets
Investments in associated companies
22
461
468
Non-current financial assets
8, 9
22
30
Deferred tax assets
16
66
61
Non-current income tax receivables
28
27
Other non-current assets
8
7
Total other non-current assets
585
592
Total non-current assets
2,057
2,016
Current assets
Inventories
Materials and supplies
94
89
Work in progress
425
355
Finished products
143
110
Total inventories
7
662
553
Receivables and other current assets
Trade receivables
8
644
602
Amounts due from customers under revenue contracts
3
280
229
Other current financial assets
8, 9
80
124
Income tax receivables
28
28
Other receivables
150
133
Cash and cash equivalents
8
517
274
Total receivables and other current assets
1,700
1,389
Total current assets
2,363
1,943
Total assets
4,420
3,959
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | CONSOLIDATED FINANCIAL STATEMENTS
29
Consolidated statement of financial position
Equity and liabilities
As at Dec 31,
EUR million
Note
2021
2020
Equity
Share capital
100
100
Reserve for invested unrestricted equity
426
423
Cumulative translation adjustments
-16
-40
Hedge and other reserves
13
21
Retained earnings
804
633
Equity attributable to owners of the parent
17
1,326
1,137
Non-controlling interests
6
6
Total equity
1,332
1,142
Liabilities
Non-current liabilities
Non-current debt
8
195
417
Non-current lease liabilities
5, 8
37
40
Post-employment benefits
15
189
201
Non-current provisions
11
25
47
Other non-current liabilities
8, 9
4
18
Deferred tax liabilities
16
69
65
Total non-current liabilities
520
789
Current liabilities
Current debt
8
222
18
Current lease liabilities
5, 8
22
22
Trade payables
8
374
372
Current provisions
11
189
164
Amounts due to customers under revenue contracts
3
1,263
1,002
Other current financial liabilities
8, 9
24
29
Income tax liabilities
79
65
Other current liabilities
12
396
357
Total current liabilities
2,569
2,029
Total liabilities
3,088
2,817
Total equity and liabilities
4,420
3,959
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | CONSOLIDATED FINANCIAL STATEMENTS
30
Consolidated statement of cash flows
Year ended Dec 31,
EUR million
Note
2021
2020
Cash flows from operating activities
Profit for the period
296
231
Adjustments
Depreciation and amortization
4, 5
120
106
Financial income and expenses
10
3
11
Income taxes
16
99
75
Other non-cash items
-22
27
Change in net working capital
6
76
160
Interest paid
-8
-8
Interest received
8
4
Income taxes paid
-91
-75
Net cash provided by (+) / used in (-) operating activities
482
532
Cash flows from investing activities
Capital expenditures on fixed assets
4
-97
-89
Proceeds from sale of fixed assets
2
1
Business combinations, net of cash acquired and loans repaid
20
-15
-48
Investments in associated companies
22
11
-456
Net cash provided by (+) / used in (-) investing activities
-99
-592
Cash flows from financing activities
Redemption of own shares
-3
-6
Dividends paid
17
-135
-120
Proceeds from non-current debt
100
329
Repayments of non-current debt
-119
-101
Repayments of lease liabilities
-26
-26
Financial investments
27
-48
Net cash provided by (+) / used in (-) financing activities
-155
28
Net increase (+) / decrease (-) in cash and cash equivalents
227
-32
Effect of changes in exchange rates on cash and cash equivalents
16
-10
Cash and cash equivalents at beginning of year
8
274
316
Cash and cash equivalents at end of year
517
274
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | CONSOLIDATED FINANCIAL STATEMENTS
31
Consolidated statement of changes in equity
EUR million
Share
capital
Reserve for
invested
unrestricted
equity
Cumulative
translation
adjustments
Hedge and
other
reserves
Retained
earnings
Equity
attributable
to owners
of the
parent
Non-
controlling
interests
Total
equity
Balance at January 1, 2021
100
423
-40
21
633
1,137
6
1,142
Profit for the period
296
296
1
296
Other comprehensive income for the period
Gains and losses on cash flow hedges
Fair value gains and losses, net of tax
-13
-13
-13
Transferred to profit or loss, net of tax
3
3
3
Change in fair value reserve, net of tax
1
1
1
Currency translation on subsidiary net
investments
24
24
25
Share of other comprehensive income of
associated companies accounted for using
equity method
1
1
1
Remeasurement of defined benefit plans, net
of tax
9
9
9
Other comprehensive income for the period,
total
24
-9
10
26
26
Total comprehensive income for the period
24
-9
306
321
1
322
Transactions with owners in their capacity
as owners
Dividends
-135
-135
-1
-135
Purchase of treasury shares
-3
-3
-3
Share-based payments, net of tax
3
2
5
5
Balance at December 31, 2021
100
426
-16
13
804
1,326
6
1,332
Balance at January 1, 2020
100
421
-16
1
534
1,040
6
1,046
Profit for the period
231
231
231
Other comprehensive income for the period
Gains and losses on cash flow hedges
Fair value gains and losses, net of tax
17
17
17
Transferred to profit or loss, net of tax
3
3
3
Currency translation on subsidiary net
investments
-24
-24
-24
Share of other comprehensive income of
associated companies accounted for using
equity method
-2
-2
-2
Remeasurement of defined benefit plans, net
of tax
-5
-5
-5
Other comprehensive income for the period,
total
-24
20
-7
-10
-11
Total comprehensive income for the period
-24
20
224
221
221
Transactions with owners in their capacity
as owners
Dividends
-120
-120
-120
Purchase of treasury shares
-6
-6
-6
Share-based payments, net of tax
2
2
2
Balance at December 31, 2020
100
423
-40
21
633
1,137
6
1,142
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | CONSOLIDATED FINANCIAL STATEMENTS
32
Notes to the consolidated financial statements
1 | Basis of preparation
General information
Valmet Oyj (the “Company” or the “parent company”), a public
limited liability company, and its subsidiaries (together “Valmet,”
“Valmet Group” or the “Group”) form a global developer and
supplier of process technologies, automation and services for the
pulp, paper and energy industries. Valmet Oyj is domiciled in
Helsinki, and its registered address is Keilasatama 5, 02150
Espoo, Finland. The Company’s shares are listed on the Nasdaq
Helsinki Ltd as of January 2, 2014. The copies of the
consolidated financial statements are available at
www.valmet.com or the parent company’s head office,
Keilasatama 5, 02150 Espoo, Finland. The consolidated financial
statements were authorized for issue by Valmet’s Board of
Directors on February 3, 2022, after which, in accordance with
Finnish Limited Liability Company Act, the financial statements
are either approved, amended or rejected in the Annual General
Meeting. The consolidated financial statements have been
prepared in accordance with the basis of presentation set out
below and accounting policies described in connection with each
note.
These consolidated financial statements were prepared in
accordance with the International Financial Reporting Standards
(“IFRS”) as adopted by the European Union. The financial
statements figures are presented mainly in millions of euros
subject to rounding, which may cause some rounding
inaccuracies in aggregate column and row totals.
Where necessary, comparative information has been
reclassified to achieve consistency in disclosure with current
financial year amounts.
Basis of presentation
Subsidiaries
Subsidiaries are all entities over which Valmet Group has control.
Control over an entity exists when the Group is exposed, or has
rights, to variable returns from its involvement with the entity
and has the ability to affect those returns through its power over
the entity. When the Group has less than a majority of the
voting or similar rights of an entity, the Group considers all
relevant facts and circumstances in assessing whether it has
control over an entity, including the contractual arrangement
with the other vote holders of the entity, rights arising from
other contractual arrangements and the Group’s voting rights
and potential voting rights.
The Group reassesses whether it controls an entity if facts and
circumstances indicate that there are changes to one or more of
the three elements of control. Subsidiaries are fully consolidated
from the date on which control is transferred to the Group. They
are deconsolidated from the date that control ceases.
Intercompany transactions, balances and unrealized gains and
losses arising from transactions between Group companies are
eliminated.
Associated companies
The consolidated financial statements include associated
companies in which Valmet either holds between 20 percent to
50 percent of the voting rights or in which Valmet otherwise has
significant influence but not control. Investments in associated
companies are accounted for using the equity method of
accounting. Investments in associated companies are initially
recorded at cost, and the carrying amount is increased or
decreased to recognize Valmet’s share of changes in net assets
of the associated companies after the date of the acquisition.
The Group’s investment in associated companies includes
goodwill identified on acquisition. The Group determines at each
reporting date whether there is any objective evidence that the
investment in the associate is impaired.
Valmet’s share of post-acquisition profit or loss is recognized in
Consolidated statement of income and its share of post-
acquisition movements in other comprehensive income (OCI) is
recognized in Consolidated statement of comprehensive income
with a corresponding adjustment to the carrying amount of the
investment. The share of results of associated companies is
presented in Consolidated statement of income either included in
Operating profit or adjacent to Financial income and expenses
below Operating profit depending on the nature of the
investment.
Foreign currency translation
Items included in the financial statements of each of Valmet
Group’s entities are measured using the currency of the primary
economic environment in which the entity operates (the
functional currency). These consolidated financial statements are
presented in euros, which is the Group’s presentation currency.
The statements of income of foreign Group companies are
translated into euros using the average exchange rate for the
reporting period. The statements of financial position are
translated at the closing exchange rate of the reporting date.
Translating the net income for the period using different
exchange rates in the Consolidated statement of income and in
the Consolidated statement of financial position results in a
translation difference, which is recognized in the Consolidated
statement of comprehensive income.
Goodwill and fair value adjustments arising on the acquisition
of a foreign entity are treated as assets and liabilities of the
foreign entity and translated at the closing rate. Exchange rate
differences arising are recognized in the Consolidated statement
of comprehensive income.
When a subsidiary is disposed of or sold, exchange rate
differences that were recorded in equity are recognized in profit
or loss as part of the gain or loss on sale.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
33
Foreign currency transactions
Foreign currency transactions are translated into the functional
currency using the exchange rates prevailing on the date of
transaction. Non-monetary items that are measured at fair value
are translated into functional currency using the exchange rate
of the transaction date.
Foreign exchange gains and losses resulting from the
settlement of such balances and from the translation of
monetary assets and liabilities denominated in foreign currencies
at year-end exchange rates, are recognized in Consolidated
statement of income. Foreign exchange gains and losses that
relate to borrowings and cash and cash equivalents are
presented in Consolidated statement of income within Financial
income and expenses. All other foreign exchange gains and
losses are presented in Other operating income and expenses, or
in Net sales or Cost of goods sold.
Key exchange rates:
Average rates
Year-end rates
2021
2020
2021
2020
USD
(US dollar)
1.1851
1.1452
1.1326
1.2271
SEK
(Swedish krona)
10.1469
10.4789
10.2503
10.0343
CNY
(Chinese yuan)
7.6388
7.8916
7.1947
8.0225
Critical accounting estimates and judgments
The preparation of financial statements in conformity with IFRS
requires management to make estimates and exercise judgment
in the application of the accounting policies. Estimates and
judgments are continually evaluated and are based on historical
experience and other factors, including expectations of future
events that are believed to be reasonable under the
circumstances. The resulting accounting estimates will, by
definition, seldom equal the related actual results.
Significant accounting policies applied, and critical accounting
estimates and judgments made are described adjacent to each
note as follows:
Revenue recognition
Note 3
Intangible assets and property, plant and
equipment
Note 4
Leases
Note 5
Inventories
Note 7
Financial assets and liabilities
Note 8
Derivative financial instruments
Note 9
Provisions
Note 11
Post-employment benefit obligations
Note 15
Income taxes
Note 16
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
34
2 | Reporting segments and geographic
information
Accounting policies
The Group’s Chief Operating Decision Maker (CODM) is the
President and CEO of Valmet. Valmet’s four business lines are
highly integrated through complementing product and service
offerings and joint customer projects. Thus, the operations and
profitability of Valmet is reported as a single reportable segment
with the key operative decisions being made by the CODM at the
Valmet Group level.
The performance of the Group is reviewed by the CODM. One
key indicator of performance reviewed is Earnings before
interest, taxes and amortization (EBITA). Performance is also
assessed through Comparable EBITA, i.e. with EBITA excluding
certain items of income and expense that reduce the
comparability of the Group’s performance from one period to
another. The alternative performance measures of EBITA and
Comparable EBITA, are published by Valmet as part of regulated
financial information to enable users of the financial information
to prepare more meaningful analysis on Valmet’s performance.
Items affecting comparability consist of income and expenses
arising from activities that amend the capacity of Valmet’s
operations, such as restructuring costs, gains or losses on sale of
businesses or non-current assets, and transaction costs related
to business combinations, and income and expenses incurred
outside Valmet’s normal course of business, such as impairment
charges and income and expenses recorded as a result of
settlement payments to/from third parties (e.g. penalties
incurred as a result of tax audits or settlements to closed
lawsuits), share in profits and losses of associated companies as
well as expenses arising from changes in legislation expected to
affect Valmet temporary only (e.g. customs or other tariffs
imposed by authorities on Valmet’s products).
Reconciliation between Comparable EBITA, EBITA and Operating profit:
Year ended Dec 31,
EUR million
2021
2020
Comparable EBITA
429
365
Items affecting comparability in cost of sales
Expenses related to capacity adjustments
-6
Expensing of fair value adjustments recognized in business combinations
-2
-1
Other items affecting comparability1
1
-1
Items affecting comparability in selling, general and administrative expenses
Expenses related to capacity adjustments
-5
Expenses related to acquisitions
-6
-1
Other items affecting comparability
Items affecting comparability in other operating income and expenses
Expenses related to capacity adjustments
Other items affecting comparability1
10
2
Items affecting comparability in share in profits and losses of associated companies, operative investments
Other items affecting comparability
16
3
EBITA
448
355
Amortization included in cost of sales
Other intangibles
-1
-1
Amortization included in selling, general and administrative expenses
Intangibles recognized in business combinations
-21
-19
Other intangibles
-14
-13
Amortization included in share in profits and losses of associated companies, operative investments
Other intangibles
-13
-2
Operating profit
399
319
1Includes income arising from real estate related transactions and post-acquisition period remeasurement of contingent consideration in 2021.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
35
Entity-wide information
Valmet has operations globally in over 35 countries. Measured
by net sales, the top three countries in 2021 were China, the
USA and Finland which together accounted for 46 percent of
total net sales. In 2020, the top three countries were the USA,
China, and Brazil, which together accounted for 38 percent of
total net sales.
Net sales from Finland (the country of domicile) amounted to
EUR 434 million in 2021 (EUR 362 million).
Net sales by destination 2021, EUR 3,935 million
Net sales by destination 2020, EUR 3,740 million
Non-current assets by location:
EUR million
Finland
North
America
South
America
EMEA
excluding
Finland
China
Asia-Pacific
Non-
allocated
Total
2021
261
152
16
159
85
25
1,262
1,961
2020
243
141
17
152
81
23
1,260
1,918
Non-current assets comprise intangible assets, property, plant
and equipment, investments in associated companies, and non-
current income tax receivables. Non-allocated assets include
mainly goodwill, investments in associated companies,
non-current income tax receivables and other fair value
adjustments arising from business combinations that have not
been pushed down to adjust the value of assets in the
subsidiaries’ books.
Gross capital expenditure (excluding business combinations and leased assets) by location:
EUR million
North
America
South
America
EMEA
China
Asia-Pacific
Total
2021
4
1
83
7
1
97
2020
4
2
72
9
2
89
Major customers
Valmet enters into large long-term capital projects which
however individually rarely contribute more than 10 percent of
annual revenue. In 2021 and 2020 there were no single
customer with revenue exceeding 10 percent of net sales.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
36
3 | Revenue recognition
Accounting policies
Valmet supplies process technologies, automation and services
primarily for the pulp, paper and energy industries as well as
municipal and industrial heat and power producers. Valmet’s
customer base also includes other process industries and
marine, where automation solutions are widely used. On the
capital business side, the Group’s revenue arises from projects,
the scope of which ranges from delivery of complete mill
facilities on a turnkey basis to single section machine rebuilds,
that may or may not include process automation solutions.
Service business revenue includes revenue from short-term and
long-term maintenance contracts, smaller improvement and
modification contracts, rebuilds, as well as sale of spare parts
and consumables. Capital and service business revenue largely
arises from the same customers with service offering being
focused on maintaining installed base of equipment and
automation solutions.
Revenue is recognized to depict the transfer of promised goods
or services to the customers in an amount that reflects the
consideration to which Valmet expects to be entitled to in
exchange for those goods or services. The timing and method as
well as unit of revenue recognition are determined in accordance
with the five-step model of IFRS 15 as follows:
Step 1:
Identification of the contract(s) with a customer
Step 2:
Identification of the performance obligations in the
contract
Step 3:
Determination of the transaction price attached to the
contract
Step 4:
Allocation of the transaction price to the performance
obligations identified in the contract
Step 5:
Recognition of revenue when (or as) the entity
satisfies a performance obligation
In long-term capital projects involving delivery of both
equipment and services, one or more performance obligations
are identified. The identification of performance obligations
depends on the scope of the project and terms of the contracts,
and largely follows the level at which quotes are being requested
by the customers on capital projects.
In short-term service contracts that involve delivery of a
combination of equipment and services, depending on the scope
of the contract and terms attached thereto, one or more
performance obligations are identified. When scope of the
contract involves services provided at the customer site, such as
installation, maintenance, technical support or mechanical
audits, these are typically considered as a separate performance
obligation from delivery of significant equipment and services
provided off-site. On the other hand, when services in the scope
of the contract are performed at Valmet premises only, such as
workshop services, material and services typically cannot be
identified separately, and consistently only one performance
obligation is identified.
In long-term service contracts where Valmet’s activities are
largely performed at the customer’s site, depending on the
contract and terms attached thereto, one or more performance
obligations are identified. When the scope of the contract
involves various service elements that are sold separately on a
stand-alone basis, these elements would typically be determined
to consist of performance obligations on their own.
Revenue is recognized when a customer obtains control of a
good or service. A customer obtains control when it has the
ability to direct the use of and obtain the benefits from the good
or service, either over time or at a point in time.
When Valmet determines that control on goods or services is
transferred over time, this is typically based on either that
customer simultaneously receives and consumes benefits as
Valmet performs, or that Valmet’s performance creates an asset
with no alternative use throughout the duration of a contract and
Valmet has enforceable right to payment for performance
completed to date.
Deliverables within Valmet’s product offering that have the
characteristics of the first criterion include mill maintenance
services or other field services provided under long-term
contracts, in which the receipt and simultaneous consumption by
the customer of the benefits of Valmet’s performance can be
readily identified. Deliverables with the characteristics of the
second criterion include capital projects where the scope of the
contract involves design and construction of an asset according
to customer specifications. The assets created in these projects
do not have alternative use because the design is based on
specific customer needs. When revenue is recognized over time,
progress towards complete satisfaction of the performance
obligation is measured using the cost-to-cost method. The cost-
to-cost method is estimated to result in a revenue profile that
best depicts the transfer of control on the deliverables to the
customer.
Recognition of revenue at a point in time is applicable, among
others, in contracts where services are performed at Valmet’s
premises, and deliveries of spare parts and consumables.
Control of deliverables typically transfers based on the delivery
terms used, at the takeover, or at a later point in time when
customer acceptance is received.
Valmet’s contracts often involve elements of variable
consideration, such as penalties, liquidated damages or
performance bonus arrangements. Variable consideration is
estimated by using either the expected value or the most likely
amount -method, depending on the type of variable element and
related contractual terms and conditions. Amount of variable
consideration is included in transaction price only to the extent
that it is highly probable that a significant reversal of revenue
does not occur later. Transaction prices are reassessed at each
reporting date. Variable elements are generally allocated
proportionately to all performance obligations in the contract, or
when terms of the variable payments relate to satisfying a
specific performance obligation and allocated amount depicts the
amount of consideration to which Valmet expects to be entitled
in exchange for transferring related goods or services, variable
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
37
consideration is allocated to that specific performance obligation,
and not all performance obligations in the contract.
Valmet provides its customers with standard payment terms. If
extended payment terms exceeding one year are offered to
customers, the invoiced amount is discounted to its present
value and interest income is recognized over the credit term.
When Valmet incurs costs in fulfilling its contractual
obligations, these are expensed as incurred, unless costs can be
capitalized as inventory. The latter is typically the case in
performance obligations for which revenue is recognized at a
point in time. Costs to obtain a contract that are expected to be
recovered are capitalized when amortization period is one year
or more. Otherwise, these costs are expensed as incurred.
Critical accounting estimates and judgments
For performance obligations satisfied over time, Valmet uses
cost-to-cost method to recognize revenue as it best depicts
the transfer of control to the customer as Valmet performs.
Under cost-to-cost method, progress towards complete
satisfaction of performance obligation is measured based on
the ratio of costs incurred to date to the total estimated costs
at completion of the performance obligation. Revenues,
including estimated profits, are recorded proportionally as
costs are incurred. Management regularly reviews the
progress and execution of performance obligations. As part of
the process, management reviews information including, but
not limited to, key contractual obligations outstanding, project
schedule, identified risks and opportunities, as well as
changes in estimates of revenues and costs. A projected loss
on a customer contract is recognized in full through profit or
loss when it becomes known.
Valmet regularly enters into contracts where the
consideration includes one or more variable elements.
Variable consideration is estimated by using either the
expected value or the most likely amount -method,
depending on the type of the arrangement. In making
judgments about variable consideration, Valmet considers
historical, current and forecast information. Impact of
changes in estimates is recognized in revenue in the period
when the estimate is updated.
Disaggregation of revenue
Valmet’s revenue is reported, and monitored by management,
by business line and area. Paper, and Pulp and Energy business
lines’ revenue is derived from large long-term capital projects,
for which revenue is mostly recognized over time based on the
cost-to-cost method. Service business line’s revenue is
generated from large volume of short-term contracts with
relatively low individual value, for which revenue is mainly
recognized at a point in time. Automation business line’s
revenue consists of long-term contracts and short-term service
contracts. The nature of long-term contracts, and therefore also
the revenue recognition method, is similar to capital projects
although with average contract values being lower. Revenue for
short-term service contracts is recognized at a point in time.
Nature of revenue in each area in any given reporting period is
driven by volume and size of ongoing capital projects.
Net sales by business lines:
Year ended Dec 31,
EUR million
2021
2020
Services
1,366
1,327
Automation
339
335
Pulp and Energy
1,036
1,003
Paper
1,195
1,076
Total
3,935
3,740
Timing of revenue recognition:
Year ended Dec 31,
EUR million
2021
2020
Performance obligations satisfied at a point in time
1,682
1,586
Performance obligations satisfied over time
2,253
2,154
Total
3,935
3,740
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
38
Contract balances
In order to mitigate credit risk and compensate for contract
costs incurred upfront, Valmet regularly requires advance
payments from its customers. During the reporting period
Valmet had not entered into any material contracts where the
period between when Valmet transfers a promised good or
service to a customer and when the customer pays for that good
or service will be one year or more. Neither were there any
ongoing projects from previous reporting periods for which the
former would apply.
The creditworthiness of a customer is verified before entering
into a contract. However, if a risk of non-payment arises after
contract inception, the probability of collection of consideration is
re-evaluated and if assessed improbable, recognition of revenue
is discontinued. An allowance for non-collectability of open
receivables and contract assets is established as concluded
appropriate.
Valmet receives payments from customers based on invoicing
schedules as set out in the customer contracts. Changes in
contract assets and liabilities are due to Valmet’s performance
under the customer contracts. Amounts due from customers
under revenue contracts primarily relate to Valmet’s right to
consideration for work completed but not yet invoiced at the
reporting date. These assets are transferred to trade receivables
when right to consideration becomes unconditional, which is
typically at the time when Valmet has contractual right to issue
an invoice. Significant part of amounts due to customers relate
to advance consideration received from customers in long-term
capital contracts for which revenue is recognized over time.
These amounts are recognized as revenue as (or when) Valmet
performs under the contracts.
The following tables show movements in amounts due from
customers under revenue contracts and amounts due to
customers under revenue contracts during the reporting period.
Revenue recognized in the period also includes revenue
recognized related to performance obligations satisfied in
previous periods, the amount of which however is insignificant.
Amounts due from customers under revenue contracts:
EUR million
2021
2020
Balance at beginning of the period
229
263
Translation differences
2
1
Acquired in business combinations
Revenue recognized in the period
787
628
Transfers to trade receivables
-738
-664
Balance at end of the period
280
229
Amounts due to customers under revenue contracts:
EUR million
2021
2020
Balance at beginning of the period
1,002
913
Translation differences
32
-30
Acquired in business combinations
5
39
Revenue recognized in the period
-2,230
-2,008
Consideration invoiced and/or received
2,454
2,088
Balance at end of the period
1,263
1,002
As at Dec 31,
EUR million
2021
2020
Amounts due to customers under revenue contracts for which revenue is recognized
Point in time
349
308
Over time
913
694
Carrying value at end of the period
1,263
1,002
Valmet typically issues contractual product warranties under
which it guarantees the mechanical functioning of equipment
delivered during the agreed warranty period. Valmet does not
issue service-type warranties.
As at December 31, 2021, Valmet had no costs to obtain or
fulfil contracts capitalized under IFRS 15.
The aggregate amount of transaction price allocated to
unsatisfied or partially satisfied performance obligations as at
December 31, 2021, was EUR 4,096 million (EUR 3,257 million).
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
39
4 | Intangible assets and property, plant
and equipment
Accounting policies
Fixed assets consist of intangible assets and property, plant and
equipment. Intangible assets, which comprise mainly goodwill,
software, patents and licenses, are stated at historical cost less
accumulated amortization and impairment losses, if any.
Goodwill is not amortized, but tested for impairment.
Property, plant and equipment is stated at historical cost, less
accumulated depreciation and impairment losses, if any. Land
and water areas are not depreciated.
Subsequent improvement costs related to an asset are
included in the carrying value of such an asset or recognized as
a separate asset, as appropriate, only when the future economic
benefits associated with the costs are probable, and the related
costs can be separated from normal maintenance costs.
Depreciation and amortization
Amortization of intangible assets with a definite useful life is
calculated on a straight-line basis over the expected economic
lives of the assets, being the following:
Patents and licenses
5–10 years
Software
3–5 years
Technology
3–15 years
Customer relationships
3–15 years
Other intangibles
3–15 years
Depreciation of property, plant and equipment is calculated on a
straight-line basis over the expected useful lives of the assets,
being the following:
Buildings and structures
15–40 years
Machinery and equipment
3–20 years
Expected useful lives are reviewed at each balance sheet date
and if they differ significantly from previous estimates the
remaining depreciation periods are adjusted accordingly.
Impairment
The carrying value of fixed assets subject to amortization or
depreciation is reviewed for impairment whenever events and
changes in circumstances indicate that the carrying amount of
an asset may not be recoverable. The recoverable amount of an
asset is the higher of its fair value and its value in use. An asset
is impaired if its carrying amount exceeds its recoverable
amount, at which time an impairment loss is recognized in the
Consolidated statement of income in Other operating expenses.
The previously recognized impairment loss may be reversed if,
and only if, there is exceptional and significant improvement in
the circumstances having initially caused the impairment.
The carrying value of goodwill is reviewed for impairment
annually or more frequently, if the facts and circumstances, such
as decline in sales, operating profit or cash flows, or material
adverse changes in the business environment, suggest that
carrying value may not be recoverable. Valmet has three cash
generating units (CGUs) that establish the first aggregation
levels at which impairment testing can be done. The testing of
goodwill for impairment is performed at the CGU level as
goodwill does not generate cash flows independent from the
CGUs. Valmet uses value in use method to measure the
recoverable amount of goodwill subject to testing. Value in use
is estimated through discounted cash flow method. A previously
recognized impairment loss on goodwill is not reversed even if
there is significant improvement in circumstances having initially
caused the impairment.
Critical accounting estimates and judgments
Impairment testing
Preparation of impairment analysis requires use of numerous
estimates. The valuation is inherently judgmental and highly
susceptible to change from period to period, because it
requires management to make assumptions about future
supply and demand related to its individual business units,
future sales prices and achievable cost levels. The value of
the benefits and savings expected from the efficiency
improvement programs are inherently subjective. All outsized
improvements are excluded from future cash inflows and
outflows. The value in use of a cash generating unit is
determined by discounting estimated future cash flows with a
discount rate approximating the weighted average cost of
capital (WACC).
The WACC is based on comparable peer industry betas and
capital structure.
Triggering events for impairment reviews at Valmet include
the following:
Material permanent deterioration in the economic or
political environment of the customers’ or of own activity
Businesses or asset’s significant under-performance relative
to historical or projected future performance
Significant changes in Valmet’s strategic orientations
affecting the business plans and previous investment
policies.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
40
Intangible assets:
EUR million
Goodwill
Patents and
licenses
Capitalized
software
Other
intangible
assets
Total
2021
Acquisition cost at beginning of the period
711
44
145
518
1,418
Translation differences
9
4
14
Capital expenditure
1
27
29
Acquired in business combinations
10
6
16
Retirements
-4
-4
-1
-8
Reclassifications
34
-34
Other changes and disposals
3
3
1
7
Acquisition cost at end of the period
730
46
178
521
1,475
Accumulated amortization at beginning of the
period
-31
-86
-318
-435
Translation differences
-1
Amortization charges for the period
-2
-12
-21
-36
Impairment losses
-1
Retirements
3
4
1
8
Other changes and disposals
-3
-3
-1
-7
Accumulated amortization at end of the period
-33
-97
-340
-471
Carrying value at end of the period
730
12
80
181
1,004
EUR million
Goodwill
Patents and
licenses
Capitalized
software
Other
intangible
assets
Total
2020
Acquisition cost at beginning of the period
687
42
128
489
1,346
Translation differences
-10
-1
-4
-14
Capital expenditure
29
29
Acquired in business combinations
34
27
61
Retirements
-2
-2
-1
-5
Reclassifications
3
21
-23
1
Other changes and disposals
1
-1
1
Acquisition cost at end of the period
711
44
145
518
1,418
Accumulated amortization at beginning of the
period
-28
-79
-298
-405
Translation differences
1
-1
Amortization charges for the period
-4
-10
-20
-33
Impairment losses
-1
Retirements
2
2
1
5
Other changes and disposals
-1
1
-1
Accumulated amortization at end of the period
-31
-86
-318
-435
Carrying value at end of the period
711
13
59
199
983
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
41
Property, plant and equipment (excluding leased assets):
EUR million
Land and
water areas
Buildings and
structures
Machinery and
equipment
Assets under
construction
Total
2021
Acquisition cost at beginning of the period
25
395
916
48
1,385
Translation differences
9
19
1
29
Capital expenditure
8
60
68
Acquired in business combinations
Disposals
-1
-2
-3
Retirements
-17
-32
-49
Reclassifications
7
30
-37
Other changes
1
4
5
Acquisition cost at end of the period
25
395
942
72
1,434
Accumulated depreciation at beginning of the period
-271
-738
-1,009
Translation differences
-5
-14
-19
Depreciation charges for the period
-12
-36
-47
Disposals
2
2
Retirements
17
32
48
Other changes
-1
-4
-5
Accumulated depreciation at end of the period
-272
-759
-1,030
Carrying value at end of the period
25
123
183
72
404
EUR million
Land and
water areas
Buildings and
structures
Machinery and
equipment
Assets under
construction
Total
2020
Acquisition cost at beginning of the period
25
381
900
51
1,357
Translation differences
-1
-6
-12
-19
Capital expenditure
1
1
5
53
60
Acquired in business combinations
5
3
8
Disposals
-3
-4
Retirements
-3
-14
-17
Reclassifications
17
38
-55
-1
Other changes
Acquisition cost at end of the period
25
395
916
48
1,385
Accumulated depreciation at beginning of the period
-267
-726
-993
Translation differences
3
8
10
Depreciation charges for the period
-12
-35
-47
Disposals
3
3
Retirements
3
14
17
Other changes
1
1
Accumulated depreciation at end of the period
-271
-738
-1,009
Carrying value at end of the period
25
124
178
48
375
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
42
Depreciation and amortization 2021,
EUR 107 million
Depreciation and amortization 2020,
EUR 104 million
Depreciation and amortization by function:
Year ended Dec 31,
EUR million
2021
2020
Cost of goods sold
-44
-44
Selling, general and administrative expenses
Marketing and selling
-5
-6
Research and development
-4
-3
Administrative
-54
-51
Total
-107
-104
Table does not include amortization included in share in profits and losses of associated companies, operative investments.
Goodwill impairment testing
At the acquisition date goodwill arising from business
acquisitions is allocated to the cash generating unit or cash
generating units expected to benefit from the synergies of the
combination, irrespective of whether other assets and/or
liabilities of the acquiree are assigned to the CGU or CGUs.
In 2021 and 2020 Valmet has identified three CGUs. The first
CGU comprises of Valmet’s Paper business line and the paper
business related part of Valmet’s service business. The second
CGU comprises of Valmet’s Pulp and Energy business line and
the pulp and energy related part of Valmet’s service business.
The third CGU consists of Valmet’s Automation business line.
Valmet assesses the value of its goodwill for impairment
annually or more frequently, if facts and circumstances indicate,
that a risk of impairment exists. Testing is performed by
comparing the carrying value of the CGU to its recoverable
amount, which is determined based on a value in use
calculation. This calculation uses pre-tax cash flow projections
based on financial budgets approved by Valmet’s management
and Board of Directors covering a three-year period.
The following table sets out the allocation of goodwill as at
December 31, 2021, and 2020, and the key assumptions applied
in the value in use calculations (in both financial years, testing
was performed as at September 30).
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
43
Allocation of goodwill:
As at Dec 31,
EUR million
2021
2020
Paper business line and the paper business related part of Valmet’s service business
235
228
Pulp and Energy business line and the pulp and energy related part of Valmet’s service business
329
317
Automation business line
166
166
Total
730
711
Key assumptions applied:
2021
2020
Long-term growth rate, (%)
Paper business line and the paper business related part of Valmet’s service business
1.6%
1.7%
Pulp and Energy business line and the pulp and energy related part of Valmet’s service business
1.2%
1.2%
Automation business line
1.0%
1.0%
Pre-tax discount rate, (%)
Paper business line and the paper business related part of Valmet’s service business
12.3%
10.0%
Pulp and Energy business line and the pulp and energy related part of Valmet’s service business
11.8%
10.0%
Automation business line
9.2%
9.6%
The key assumptions are based on past performance and
management’s and Board of Directors’ expectations on market
development. Assumptions on product mix are in line with the
Group’s financial targets with stable business growth exceeding
that of capital business. Profitability margin assumptions are
reflecting improvements similarly in line with the Group’s
financial targets as communicated. External sources are also
used to obtain data on growth, demand, and price developments
that is used in establishing the assumptions. The discount rate
used in testing is derived from the weighted average cost of
capital based on comparable peer industry betas and capital
structure. The assumptions requiring most judgment are the
market development and product mix.
As a result of the annual impairment tests, no impairment loss
was recognized on goodwill in 2021, or in 2020.
Sensitivity analysis
Valmet’s management has assessed that no reasonably possible
change in any of the key assumptions would cause any of the
CGU’s carrying amount to exceed its recoverable amount.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
44
5 | Leases
Accounting policies
Valmet assesses at the inception of a contract whether it is or
contains a lease. A contract is considered to contain a lease if it
conveys a right to use an either explicitly or implicitly identified
asset for a period of time in exchange for consideration. In lease
contracts where Valmet is the lessee, a right-of-use asset and a
lease liability is recognized at lease commencement date to
reflect Valmet's right to use the underlying asset and the unpaid
future lease payments respectively.
Lease liability is initially measured at an amount equal to the
present value of the future lease payments that are not yet paid
at the commencement date. Lease payments are discounted
using either the interest rate implicit in the lease or, if the
interest rate implicit in the lease cannot be readily determined,
Valmet’s incremental borrowing rate. As interest rate implicit in
the contract is not commonly readily available, incremental
borrowing rates reflecting entity-specific factors and lease term
are used to calculate the present value of the lease liability.
Incremental borrowing rates are estimated based on market
prices adjusted with calculated margins representing the entity-
specific factors such as credit and country risk.
In subsequent periods the lease liability is measured using the
effective interest rate method, and the carrying amount of lease
liability is increased with the interest on the lease liability,
reduced with the amount of lease payments made, and adjusted
to reflect any reassessments or lease modifications made. When
the lease liability is remeasured, the corresponding adjustment
is reflected in the right-of-use asset. Variable lease payments
not based on index or rate are not included in the liability but
are expensed as incurred.
A right-of-use asset is initially measured at cost comprising of
the amount of the initial measurement of the lease liability and
any lease payments made at or before the commencement date,
any initial direct costs incurred by Valmet, and restoration costs,
less any lease incentives received. Subsequently, the right-of-
use asset is depreciated on a straight-line basis over the shorter
of lease term or the useful life of the asset.
Valmet applies exemptions provided by IFRS 16 not to
recognize a right-of-use asset and corresponding lease liability
for leases with a contract term of 12 months or less, and for
leases of low-value assets. The payments for these leases are
recognized as an expense on a straight-line basis over the lease
term. Further, Valmet separates non-lease components from
lease components only for asset classes in which the amount of
non-lease components is significant.
Critical accounting estimates and judgments
Valmet has a significant volume of open-ended real estate
lease contracts which carry a short notice period only, or
which have an initial fixed term but carry extension or
termination options. Estimating the likely lease term for
these contracts and assessing if the options will be exercised
requires significant judgement. When assessing the lease
term for these contracts, management considers the relevant
facts and circumstances. The likely lease term is typically
assessed following the three-year financial forecasts
established by management. In case there are specific
circumstances in place, such as beneficial market rates,
significant leasehold improvements, or other significant direct
or indirect costs associated with exiting the lease, lease term
can be above three years.
Considering other than real estate leases, the need for
assets leased under open-ended contracts is commonly
short-term in nature, and as such open-ended contracts
where the notice period is 12 months or less are accounted
for as short-term leases.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
45
Valmet’s leasing activities
Majority of Valmet’s lease arrangements concern real estate,
vehicles, and machinery and equipment located primarily on
Valmet’s premises. The length of these lease arrangements is
typically 3 to 5 years and contracts may include options to
extend the lease.
The below tables present the right-of-use assets recognized in
the Consolidated statement of financial position and the
movements during the period and the future minimum lease
payments as at December 31, 2021.
EUR million
Land and
water areas
Buildings and
structures
Machinery and
equipment
Leased assets
total
2021
Carrying value at beginning of the period
8
42
15
66
Translation differences
1
1
2
Additions
1
15
6
22
Acquired in business combinations
2
2
Depreciation
-1
-15
-8
-24
Other changes
-1
-2
-1
-4
Carrying value at end of the period
9
42
13
65
EUR million
Land and
water areas
Buildings and
structures
Machinery and
equipment
Leased assets
total
2020
Carrying value at beginning of the period
8
41
16
65
Translation differences
-1
-2
Additions
19
7
27
Acquired in business combinations
1
1
2
Depreciation
-15
-8
-24
Other changes
-2
-1
-3
Carrying value at end of the period
8
42
15
66
As at Dec 31,
EUR million
2021
2020
Not later than 1 year
23
22
Later than 1 year and not later than 2 years
16
16
Later than 2 years and not later than 3 years
9
10
Later than 3 years and not later than 4 years
6
6
Later than 4 years and not later than 5 years
3
4
Later than 5 years
9
10
Total
65
67
Lease payments related to short-term leases and leases of low-
value assets, as well as variable lease payments that are not
based on index or rate, are not included in the lease liability but
are recognized as an expense as incurred in either Cost of goods
sold or Selling, general and administrative expenses. The below
table presents lease payments for such leases. Interest expense
related to leases included in Financial expenses is presented in
Note 10.
Year ended Dec 31,
EUR million
2021
2020
Expenses related to short-term leases
-2
-4
Expenses related to leases of low-value assets
-5
-5
Expenses related to variable lease payments not included in lease liabilities
-2
-1
Total
-9
-10
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
46
6 | Net working capital
Valmet’s net working capital is typically negative due to advance
payments received from customers related to long-term capital
projects.
Net working capital does not include non-operative items such as
taxes, interest-bearing assets and liabilities, or other items
related to funding of the Group’s operations.
As at Dec 31,
Impact
EUR million
2021
2020
2021
Assets included in net working capital
Non-current trade receivables
1
1
Other non-current assets
8
7
-1
Inventories
662
553
-109
Trade receivables
644
602
-42
Amounts due from customers under revenue contracts
280
229
-51
Derivative financial instruments (assets)
43
68
25
Other receivables
150
133
-18
Liabilities included in net working capital
Post-employment benefits
-189
-201
-12
Provisions
-214
-211
3
Other non-current non-interest-bearing liabilities
-2
-3
-1
Trade payables
-374
-372
2
Amounts due to customers under revenue contracts
-1,263
-1,002
261
Derivative financial instruments (liabilities)
-26
-44
-17
Other current liabilities
-394
-355
39
Total net working capital
-673
-595
78
Effect of changes in foreign exchange rates
-15
Remeasurement of defined benefit plans
14
Change in allowance for doubtful receivables and inventory obsolescence provision
-7
Post-acquisition period remeasurement of contingent consideration
3
Acquired in business combinations
3
Change in net working capital in the Consolidated statement of cash flows
76
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
47
7 | Inventories
Accounting policies
Inventories are valued at the lower of cost and net realizable
value. Net realizable value is the estimated selling price in the
normal course of business less the estimated costs of completion
and the estimated costs necessary to make the sale.
Materials and supplies and finished products are valued on a
first in, first out (FIFO) basis or on a weighted average cost
basis. Work in progress includes costs related to ongoing
projects, for which revenue is recognized at a point in time.
Work in progress typically includes costs for direct labor and
material and allocated overhead costs.
Critical accounting estimates and judgments
Provision for slow-moving and obsolete inventory is based on
the best estimate of such amounts at the balance sheet date.
The estimate is based on a systematic ongoing review and
evaluation of inventory balances. As part of this evaluation,
Valmet also considers the composition and age of the
inventory compared to anticipated future needs.
Specification of changes in inventory obsolescence provision:
EUR million
2021
2020
Balance at beginning of the period
30
29
Translation differences
1
-1
Additions charged to profit or loss
11
6
Acquired in business combinations
1
Used reserve
-1
-2
Reversal of reserve
-5
-2
Balance at end of the period
36
30
The cost of inventories recognized as expense was EUR 2,837
million and EUR 2,745 million for the years ended December 31,
2021, and 2020, respectively.
8 | Financial assets and liabilities
Accounting policies
Valmet classifies its financial assets into the following categories:
at amortized cost, at fair value through other comprehensive
income and at fair value through profit or loss. Measurement
category of financial assets is determined based on related
business model and contractual cash flow characteristics of a
given instrument. Financial assets are derecognized when the
contractual rights to cash flows have expired, or the rights to
cash flows together with substantially all risks and rewards of
ownership, have transferred.
Financial liabilities are classified either at amortized cost or at
fair value through profit or loss. Financial liabilities are
derecognized when they are extinguished, that is when the
obligation specified in the contract is discharged, cancelled or
expires.
Financial assets and liabilities are recognized when Valmet
becomes party to the contractual provisions of the instrument. 
Both financial assets and liabilities are presented as non-current
when their maturity exceeds 12 months.
Financial assets at amortized cost
The Group’s financial assets measured at amortized cost include
trade, loan and other receivables together with cash and cash
equivalents. These assets are recognized initially at fair value
including transaction costs and trade receivables at their
transaction price. Subsequently the assets are recognized at
amortized cost using the effective interest rate method. Trade
receivables are the most significant of these assets, and for
them the amortized cost equals to the original amount invoiced
to customers, net of allowance for expected credit losses. If
extended payment terms exceeding one year are offered to
counterparty, the receivable is discounted to present value and
interest income is recognized over the credit term.
Valmet evaluates changes in credit risk associated with
different financial assets at each reporting date as required by
general impairment guidelines set out in IFRS 9. If credit risk
has not changed significantly since initial recognition, allowance
amounting to expected credit losses for next 12 months is
recognized. Should the credit risk have changed significantly,
valuation of allowance is based on lifetime expected credit
losses.
For trade receivables and contract assets arising from
customer contracts for which revenue is recognized over time,
simplified impairment model is applied and valuation of
allowance is based on lifetime expected credit losses which are
recognized at first reporting date. Valmet’s application of the
simplified impairment model considers historical credit loss
experience, time value of money and forward-looking
information relevant to estimate future credit losses, and the
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
48
inputs used in the model are updated on a regular basis. The
model applied includes statistical model together with an option
to apply case-by-case analysis for significant trade receivables
overdue more than 90 days. Final bad debts are written off when
official announcement of receivership, liquidation or bankruptcy
is received confirming that the receivable will not be honored by
the customer. Changes in allowance together with final bad
debts are reported under Other operating income and expenses.
Financial assets at fair value through other comprehensive
income
Majority of Valmet’s financial assets measured at fair value
through other comprehensive income (OCI) are interest-bearing
financial assets managed centrally by the Group treasury.
Business model for these assets involves both holding until
maturity and selling before maturity date approaches, depending
on prevailing market circumstances and Group treasury’s
operational requirements. Gains and losses from these assets
are recognized in the fair value reserve of Equity and at
derecognition these are recycled through OCI to Consolidated
statement of income.
Valmet also applies fair value through other comprehensive
income option to certain publicly traded equity investments.
Change in fair value of the related shares is recognized in the
fair value reserve of Equity. Should the investments be divested
in the future, any cumulative gain or loss remains in Equity, and
is not recycled through OCI to Consolidated statement of
income. Fair value of the equity investments classified at fair
value through other comprehensive income as at December 31,
2021, was EUR 9 million (EUR 8 million).
Financial assets and liabilities at fair value through profit or
loss
Majority of the Group’s financial assets and liabilities measured
at fair value through profit or loss are derivative financial
instruments, for which the related accounting policies are
presented in Note 9. Valmet’s other equity holdings, excluding
publicly traded equity investments, include various industrial
participations, shares in real estate holdings and other shares
which are measured at fair value through profit or loss. For
these other equity ownerships, if reliable market value does not
exist, historical cost is considered best available estimate of fair
value. Valmet has not voluntarily assigned any financial assets
or liabilities to be measured at fair value in addition to items
designated to this category mandatorily in accordance with
IFRS 9.
Financial liabilities at amortized cost
Valmet’s financial liabilities measured at amortized cost consist
of loans from financial institutions, lease liabilities and trade
payables. Loans from financial institutions are initially recognized
at fair value, net of transaction costs incurred. Subsequently
these liabilities are measured at amortized cost by using the
effective interest rate method. Loans from financial institutions
are classified as current liabilities unless Valmet has an
unconditional right to defer settlement of the liability for at least
12 months after the end of the reporting period. Accounting
policies for leases are presented in Note 5.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
49
Fair value estimation
For those financial assets and liabilities, which have been
recognized at fair value in the Consolidated statement of
financial position, the measurement hierarchy and valuation
methods described below have been applied. There have been
no transfers between fair value levels.
Level 1
Quoted unadjusted prices at reporting date in active markets.
The market prices are readily and regularly available from an
exchange, dealer, broker, market data provider, pricing service
or regulatory agency. The quoted market price used for financial
assets is the current bid price. Level 1 financial instruments
include equity investments classified as financial assets at fair
value through other comprehensive income.
Level 2
The fair value of financial instruments in Level 2 is determined
using valuation techniques. These techniques utilize observable
market data readily and regularly available from an exchange,
dealer, broker, market data provider, pricing service or
regulatory agency. Level 2 financial instruments include over-
the-counter (OTC) derivatives classified as financial assets and
liabilities at fair value through profit or loss or derivatives
qualified for hedge accounting and all other financial assets and
liabilities except for equity investments.
Level 3
A financial instrument is categorized into Level 3 if the
calculation of the fair value cannot be based on observable
market data. Level 3 financial instruments include equity
investments classified as financial assets at fair value through
profit or loss. There were no changes in Level 3 instruments for
the 12 months ended December 31, 2021.
Critical accounting estimates and judgments
Under the simplified impairment model applied to trade
receivables and contract assets, an allowance amounting to
lifetime expected credit losses is recognized at first reporting
date. The amount of this allowance is estimated based on a
model that considers historical credit loss experience, time
value of money and forward-looking information relevant to
estimate future credit losses. The inputs used in the model
are updated on a regular basis.
Application of the guidance for impairment of financial
assets, in particular estimation of future expected credit
losses and application of case-by-case analysis to significant
trade receivables overdue more than 90 days, requires
significant management judgment and includes consideration
of available customer and market information. Resulting
impairment of financial assets is best estimate based on
information available and may differ from the actual result.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
50
Classification of financial assets and liabilities as at December 31:
As at Dec 31,
EUR million
2021
2020
Non-current financial assets
Equity investments at fair value through other comprehensive income
9
8
Equity investments at fair value through profit or loss
2
2
Loan receivables at amortized cost
1
1
Loan receivables at fair value through profit or loss
Derivative financial instruments at fair value through profit or loss
Derivative financial instruments qualified for hedge accounting
10
18
Carrying value at end of the period
22
30
Current financial assets
Interest-bearing financial assets at fair value through other comprehensive income
47
73
Non-interest-bearing financial assets at amortized cost
14
3
Non-interest-bearing financial assets at fair value through other comprehensive income
Trade receivables at amortized cost
644
602
Derivative financial instruments at fair value through profit or loss
10
5
Derivative financial instruments qualified for hedge accounting
23
45
Cash and cash equivalents at amortized cost
517
274
Carrying value at end of the period
1,255
1,003
As at Dec 31,
EUR million
2021
2020
Non-current financial liabilities
Loans from financial institutions at amortized cost
195
417
Lease liabilities at amortized cost
37
40
Derivative financial instruments at fair value through profit or loss1
Derivative financial instruments qualified for hedge accounting1
3
15
Carrying value at end of the period
235
472
Current financial liabilities
Loans from financial institutions at amortized cost
222
18
Lease liabilities at amortized cost
22
22
Trade payables at amortized cost
374
372
Derivative financial instruments at fair value through profit or loss
8
4
Derivative financial instruments qualified for hedge accounting
15
25
Carrying value at end of the period
642
441
1Included in Other non-current liabilities in the Consolidated statement of financial position.
Carrying values presented in the table above approximate fair
values.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
51
Non-current equity investments comprised EUR 9 million listed
shares (EUR 8 million) and various industrial participations,
shares in real-estate holdings and other shares amounting to
EUR 2 million as at December 31, 2021 (EUR 2 million). Current
interest-bearing financial assets managed centrally by the Group
treasury amounted to EUR 47 million (EUR 73 million).
Valmet manages its cash by investing in financial assets with
varying maturities. Interest-bearing financial assets with
maturities at the date of acquisition exceeding three months are
classified as Other current financial assets and assets with
maturities of three months or less are classified as Cash and
cash equivalents in the Consolidated statement of financial
position. Cash and cash equivalents comprised of cash at bank
and in hand of EUR 391 million (EUR 213 million), investments
to commercial papers of EUR 30 million (EUR 0 million) and
other short-term financial assets with maturities of three months
or less of EUR 97 million (EUR 61 million) mainly comprising of
banker’s acceptance drafts and bank deposits. For more
information on derivative financial instruments, see Note 9.
Analysis of trade receivables by age:
As at Dec 31,
EUR million
2021
2020
Trade receivables, not due
489
446
Trade receivables 1–30 days overdue
76
92
Trade receivables 31–60 days overdue
17
25
Trade receivables 61–90 days overdue
7
19
Trade receivables 91–180 days overdue
31
10
Trade receivables more than 180 days overdue
23
10
Total
644
602
Movement in allowance for trade receivables and contract assets:
EUR million
2021
2020
Balance at beginning of the period
18
18
Translation differences
1
-1
Additions charged to profit or loss
5
6
Acquired in business combinations
Used reserve
-3
-4
Reversals
-2
-2
Balance at end of the period
19
18
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
52
Net debt reconciliation:
As at Dec 31,
EUR million
2021
2020
Cash and cash equivalents
517
274
Current interest-bearing financial assets
47
73
Loans from financial institutions
417
436
Lease liabilities
60
61
Net debt
88
-150
2021
Liabilities from financing
activities
Other assets
EUR million
Loans from
financial
institutions
Lease
liabilities
Cash and cash
equivalents
Current interest-
bearing financial
assets
Total
Balance at beginning of the period
436
61
274
73
-150
Translation differences
1
16
1
16
Cash flows
-19
-26
227
-27
245
New leases
24
-24
Acquired in business combinations
1
2
-3
Other changes
-3
3
Net debt at end the of period
417
60
517
47
88
2020
Liabilities from financing
activities
Other assets
EUR million
Loans from
financial
institutions
Lease
liabilities
Cash and cash
equivalents
Current interest-
bearing financial
assets
Total
Balance at beginning of the period
207
61
316
42
89
Translation differences
-2
-10
-12
-20
Cash flows
228
-26
-32
44
-191
New leases
30
-30
Acquired in business combinations
1
2
-2
Other changes
-4
4
Net debt at end of the period
436
61
274
73
-150
9 | Derivative financial instruments
Accounting policies
Derivative financial instruments
Derivative financial instruments are used to hedge the Group’s
exposure to foreign exchange rate, interest rate and commodity
price risks arising from operational, investment and financing
activities in accordance with Valmet’s treasury policy, which is
discussed further in Note 21.
Trade date accounting is applied to Group’s derivative financial
instruments and these are measured at initial recognition and at
each reporting date at fair value in balance sheet. Fair value of
open derivative contracts is calculated as present value of future
cash flows using currency, interest and commodity price
quotations at reporting date. The instruments are classified as
non-current assets or liabilities when the remaining maturities
exceed 12 months and as current assets or liabilities when the
remaining maturities are 12 months or less.
When hedge accounting is applied derivatives are designated
at inception either as hedges of firm commitments or highly
probable forecasted sale and purchase transactions. When hedge
accounting criteria are not met derivatives are measured at fair
value through profit or loss.
Application of hedge accounting
Valmet has designated certain forward exchange contracts,
interest rate swaps, and electricity forward contracts to cash
flow hedge accounting relationships. When hedge accounting is
applied, relationship between hedging instrument and hedged
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
53
item is documented, including related risk management strategy
and objectives. Both at hedge inception and at each reporting
date a forward-looking assessment is performed to ensure that
changes in cash flows of the hedging instrument are expected to
offset changes in cash flows from the hedged item. When
performing this assessment, if critical terms of hedging
instrument and hedged item match, economic relationship exists
and hedge accounting relationship is considered effective. In
Valmet’s hedge accounting relationships hedge ratio is 1:1 (i.e.
the relationship between the quantity of hedging instrument and
quantity of hedged risk in their relative weighting).
For derivatives that have been designated to a cash flow hedge
accounting relationship, the effective portion of change in fair
value is recognized through other comprehensive income (OCI)
in the hedge reserve under Equity and reclassified to profit or
loss concurrently with the underlying hedged transaction. The
gains or losses relating to the ineffective portion of derivatives
hedging operative items (e.g. foreign currency denominated
sales and purchase transactions) are reported in profit or loss.
Both the ineffective portion and the reclassification from Equity
are reported either in Net sales and Cost of goods sold or under
Other operating income and expenses on a case-by-case basis.
Net loss from foreign exchange related to operative items was
EUR -13 million in 2021 (EUR -1 million). Respectively, the
ineffective portions of derivatives hedging non-operative items
(e.g. interest-bearing financial assets and liabilities, and other
items related to Group’s funding) are reported under Financial
income and expenses in profit or loss. Ineffectiveness arising
from application of hedge accounting during the reporting period
was insignificant. Should a hedged transaction no longer be
expected to occur, any cumulative gain or loss previously
recognized under Equity is reclassified through OCI to profit or
loss.
When hedging for changes in foreign currency denominated
firm commitments or highly probable forecasted sale and
purchase transactions, currency component of forward exchange
contracts has been designated as hedging instrument in hedge
accounting relationships in every case. In addition, based on a
case-by-case designation, the interest component of forward
exchange contracts can also be designated as hedging
instrument in hedge accounting relationships. In cases where
interest component is not designated as part of Valmet’s hedge
accounting relationships, it is recognized in profit or loss.
Valmet has designated all open interest rate swaps as hedging
instruments to hedge future changes in cash flows arising from
Valmet’s floating rate loans from financial institutions. Interest
arising from interest rate swaps is reported under Financial
income and expenses concurrently with interest expense arising
from hedged floating rate loans from financial institutions.
For highly probable forecasted purchases of electricity, the
Group has designated system-price component of electricity
purchases as hedged risk and electricity forward contracts as
hedging instruments to hedge accounting relationships. The
realized gains and losses related to effective portion of the
electricity forward contracts are recognized in Consolidated
statement of income under Cost of goods sold.
Derivatives at fair value through profit or loss
Certain forward exchange contracts and commodity derivatives
do not qualify for hedge accounting and change in fair value is
recorded through profit or loss. Gains or losses arising from
derivatives hedging operative items are recognized case-by-case
either in Net sales and Cost of goods sold or in Other operating
income and expenses. When the forward exchange contracts
hedge exchange rate risk arising from foreign currency
denominated non-operative items, gains and losses are
recognized in Financial income and expenses in profit or loss.
Critical accounting estimates and judgments
Financial instruments
In accordance with the disclosure requirements on financial
instruments, the management is obliged to make certain
assumptions of the related future cash inflows and outflows
associated with different financial assets and liabilities.
Management assumes that the fair values of derivatives,
especially fair values of forward exchange contracts,
materially reflect the present values of future cash inflows or
outflows to be realized from such instruments.
Hedging of foreign currency denominated firm
commitments or highly probable forecasted sale and
purchase transactions
Under Valmet’s treasury policy, all Valmet entities are
required to hedge their foreign currency risk when they have
become engaged in a firm commitment denominated in a
currency different from their functional currency. The
commitment can be between Valmet entities or external to
Valmet Group. In addition, certain highly probable forecasted
sales and purchases are hedged in co-operation with the
Group treasury. When revenue for a customer contract is
recognized over time, the entity applies cash flow hedge
accounting to both foreign currency denominated sales and
purchases and recognizes the effect from the hedging
instruments in the OCI until the hedged sales and/or
purchases are recognized in Consolidated statement of
income. Although the exposure hedged by Valmet entities has
been clearly defined in Valmet treasury policy, the final
realization of the hedged items depends also on factors
beyond management’s control, which cannot be foreseen
when initiating the hedge relationship. Such factors include
change in the market environment causing the other party to
postpone or cancel the commitment or highly probable
forecasted sale or purchase. Management tries to the extent
possible to include clauses in the related contracts to reduce
the impact of such adverse events to the Consolidated
statement of income.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
54
Notional amounts and fair values of derivative financial instruments as at December 31:
EUR million
Notional
amount
Fair value,
assets
Fair value,
liabilities
Fair value, net
2021
Forward exchange contracts1
Under hedge accounting
2,108
28
-17
11
Not designated for hedge accounting
994
10
-9
1
Total
3,102
38
-25
13
Electricity forward contracts2
Under hedge accounting
171
4
4
Nickel commodity swaps3
Not designated for hedge accounting
42
Interest rate swaps1
Under hedge accounting
75
1
-1
-1
Total
43
-27
16
Netting fair values of derivative financial instruments subject to ISDAs4
-23
23
Total, net
19
-3
16
2020
Forward exchange contracts1
Under hedge accounting
1,965
62
-35
28
Not designated for hedge accounting
826
5
-4
1
Total
2,792
67
-39
28
Electricity forward contracts2
Under hedge accounting
165
-1
Nickel commodity swaps3
Not designated for hedge accounting
24
Interest rate swaps1
Under hedge accounting
75
1
-4
-4
Total
68
-44
24
Netting fair values of derivative financial instruments subject to ISDAs4
-40
40
Total, net
28
-4
24
1Notional amount in EUR million.
2Notional amount in GWh.
3Notional amount in metric tons.
4Group’s derivatives are carried out under International Swaps and Derivatives Association’s Master Agreements (ISDA). In case of an event of default under these Agreements
the non-defaulting party may request early termination and set-off of all outstanding transactions. These agreements do not meet the criteria for offsetting in the statement of
financial position.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
55
Maturities of financial derivatives as at December 31:
2022
2023
2024
2025
2026 and later
2021
Notional amounts
Forward exchange contracts1
2,685
410
7
Electricity forward contracts2
101
70
Nickel commodity swaps3
42
Interest rate swaps1
30
45
Fair values, EUR million
Forward exchange contracts
6
7
Electricity forward contracts
3
1
Nickel commodity swaps
Interest rate swaps
-1
1
2021
2022
2023
2024
2025 and later
2020
Notional amounts
Forward exchange contracts1
2,349
394
48
Electricity forward contracts2
93
55
18
Nickel commodity swaps3
24
Interest rate swaps1
75
Fair values, EUR million
Forward exchange contracts
21
3
4
Electricity forward contracts
Nickel commodity swaps
Interest rate swaps
-3
1Notional amount in EUR million.
2Notional amount in GWh.
3Notional amount in metric tons.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
56
10 | Financial income and expenses
Year ended Dec 31,
EUR million
2021
2020
Interest income on financial assets (excl. derivatives)
4
4
Net gain from foreign exchange
1
Interest component from forward contracts
4
Financial income total
9
4
Interest expenses on financial liabilities measured at amortized cost (excl. leases)
-5
-4
Interest expenses on lease liabilities
-2
-2
Net interest from defined benefit plans
-3
-3
Net loss from foreign exchange
-1
Interest component from forward contracts
-1
Other financial expenses
-4
-3
Financial expenses total
-13
-15
Financial income and expenses, net
-3
-11
Exchange rate differences included in financial income and expenses:
Year ended Dec 31,
EUR million
2021
2020
Exchange rate differences from interest-bearing financial assets and liabilities, and other items related to
Group’s funding
-9
-9
Exchange rate differences from derivative financial instruments
9
7
Net gain or loss from foreign exchange
1
-1
Interest expenses on financial liabilities at amortized cost (excl.
leases) includes interest expenses on interest-bearing loans and
interest rate swaps.
11 | Provisions
Accounting policies
A provision is recognized when Valmet has a present legal or
constructive obligation as a result of a past event, payment is
probable, and Valmet is able to estimate the amount of the
obligation reliably. Provisions are reviewed at the end of each
reporting period and adjusted to reflect the current best
estimate or reversed if they are no longer needed. Long-term
provisions are discounted to their present value based on the
expected timing of cash outflows when the effect of the time
value of money is significant.
Warranty provisions
The Group typically issues contractual product warranties under
which it generally guarantees the mechanical functioning of
equipment delivered during the agreed warranty periods,
ranging from 12 to 24 months. The main principle in measuring
the warranty provision is to book a certain percentage, based on
past experience, of total revenue of a deliverable as a provision
for expected warranty work. For sales involving new technology
and long-term delivery contracts, additional warranty provision
may be established on a case-by-case basis to take into account
the potentially increased risk. The actual warranty costs of each
project are booked against the warranty provision and thus the
remaining warranty provision of each project can be followed.
Actual warranty costs incurred on projects are monitored
regularly in order to assess the need for amending the
percentage based on which warranty provisions are recognized
going forward.
Restructuring provisions
A provision for restructuring costs is recognized only when
general recognition criteria for provision are met and after
management has prepared and approved a formal plan to which
it is committed, and it has raised a valid expectation in those
affected by the measures that it will carry out the restructuring
by starting to implement that plan or announcing its main
features.
The costs included in a provision for restructuring are those
costs that are either incremental or incurred as a direct result of
the plan or are the result of a continuing contractual obligation
with no continuing economic benefit to Valmet or a penalty
incurred to cancel the contractual obligation. Restructuring and
capacity adjustment expenses are recognized in either Cost of
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
57
goods sold or Selling, general and administrative expenses
depending on the nature of the expense. Restructuring costs can
also include other costs incurred as a result of a restructuring
plan, which are recorded under Other operating income and
expenses, such as asset impairment charges.
Provisions for onerous contracts
A provision for an onerous contract is recognized when the
Group has a contract in which the unavoidable costs of meeting
the obligations under the contract exceed the economic benefits
expected to be received under it. The unavoidable costs under a
contract reflect the least net cost of exiting from the contract,
which is either the cost of fulfilling contractual obligations or
penalties arising from the failure to fulfil those obligations.
Other provisions
Other provisions include provisions related to environment,
personnel, legal and tax related processes. These provisions are
recognized when general provision recognition criteria are met.
Critical accounting estimates and judgments
The amount recognized as a provision is the best estimate of
the expenditure required to settle the obligation at the
reporting day, taking into account related risks and
uncertainties, management judgment supplemented by
experience with similar transactions and future events when
there is sufficient evidence that they will occur and affect the
amount of payment.
Under contractual warranty clauses, Valmet generally
guarantees the performance of products delivered for a
certain warranty period. The warranty provision is based on
historical realized warranty costs for deliveries of standard
products. The warranty period typically commences from the
date of customer acceptance of the delivered equipment. For
more complex contracts, including long-term projects, the
warranty reserve is calculated contract by contract and
updated regularly to ensure its appropriateness.
Provisions for restructuring costs are recognized when the
requirements for recognition are satisfied. For reasons beyond
the control of management the final costs may differ from the
initial amount for which the provision has been established.
Valmet recognizes a provision for losses associated with
environmental remediation obligations when such losses are
probable, and a reliable estimate of amounts can be made.
Following initial recognition, the amount of provision is
adjusted later if further information is obtained or
circumstances change.
Specification of changes in provisions:
2021
EUR million
Warranty
provisions
Restructuring
provisions
Provisions for
onerous
contracts
Other
provisions
Total
Balance at beginning of the period
172
4
22
13
211
Translation differences
2
1
2
Additions charged to profit or loss
102
8
111
Acquired in business combinations
1
1
2
Used reserve
-55
-2
-5
-1
-64
Reversal of reserve
-34
-6
-8
-48
Balance at end of the period
187
2
18
6
214
Non-current
22
1
2
25
Current
165
1
18
4
189
Provisions for expected contract losses relate primarily to long-
term capital projects. The Group did not have material
environmental or product liabilities as at December 31, 2021, or
December 31, 2020.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
58
12 | Other current liabilities
As at Dec 31,
EUR million
2021
2020
Accrued personnel costs
157
143
Accrued project costs
112
94
Accrued interest
2
2
Other payables
125
118
Other current liabilities total
396
357
The maturity of payables is largely determined by local trade
practices and individual agreements between Valmet and its
suppliers and rarely exceeds six months. Accrued personnel
costs, which include holiday pay, are settled in accordance with
local laws and stipulations.
13 | Personnel expenses and number of personnel
Personnel expenses:
Year ended Dec 31,
EUR million
2021
2020
Salaries and wages
-743
-708
Pension costs, defined contribution plans
-72
-60
Pension costs, defined benefit plans1
-10
-9
Other post-employment benefits
-7
-6
Share-based payments2
-7
-4
Other indirect employee costs
-108
-102
Total
-948
-891
1For more information, see Note 15.
2For more information, see Note 14.
Number of personnel:
2021
2020
Personnel at end of the period
14,246
14,046
Average number of personnel during the period
14,163
13,615
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
59
14 | Share-based payments
Accounting policies
Valmet’s share-based incentive plans are part of the
remuneration and retention program for Valmet’s key personnel.
In majority of jurisdictions where key employees participating in
the Group’s long-term incentive (LTI) plans reside, Valmet has
an obligation to withhold an amount for the key employee’s tax
obligations associated with the share-based payment rewards,
and transfer that amount directly to the tax authorities on the
key employee’s behalf. Thus, the arrangements carry net
settlement feature and both equity and cash settled portions of
the plans are accounted for against equity.
Non-market vesting conditions, such as Comparable EBITA as
a percentage of net sales, and orders received growth in the
stable business, are used for calculating the number of shares
related to Group’s LTI plans that are expected to vest. These
estimates are revised at the end of each reporting period and
impact of the revision to previous estimate is recognized through
profit or loss with corresponding adjustment to equity.
The compensation expense for the shares is recognized as an
employee benefit expense evenly during the required service
period whereas the compensation expense resulting from the
cash portion is recognized as an employee benefit expense on
accrual basis between grant and payment date. Valuation of the
related expenses is based on number of shares expected to vest,
remaining vesting period at the reporting date and Valmet’s
closing share price as at the grant date.
Granted share amounts of the share-based incentive plans:
Plan 2018–
2020
Plan 2021–
2023
2021
At beginning of the period
156,148
Maximum number of shares to be granted
1,259
419,947
Changes due to achievement criteria
-7,930
-6,351
Actual number of shares granted
-149,477
Shares returned by plan participants
2,427
Shares transferred to treasury shares
-2,427
At end of the period
413,596
Long-term incentive plan for 2018–2020
The Board of Directors of Valmet Oyj decided in December 2017
on a new long-term share-based incentive plan for Valmet’s key
employees. The plan included three performance periods, which
were the calendar years 2018, 2019 and 2020. Valmet’s Board
of Directors decided on the performance criteria and targets in
the beginning of each performance period. The plan was directed
to a total of approximately 130 participants, of which 90 were
key employees in management positions (including Executive
Team members), and 40 were management talents, which was a
new target group in Valmet’s share-based incentive plan.
For all plan participants the maximum reward was capped at
grant to a fixed number of shares. For the President and CEO,
the reward was capped at grant to a maximum number of
shares calculated based on 130 percent of his annual base
salary. For reward calculation purposes, other members of the
Executive Team formed a group and maximum reward
calculation for each individual member was based on average
annual base salary of that group. The fixed maximum number of
shares was calculated in the beginning of the performance
period based on 110 percent of the average annual base salary
of all other members of the Executive Team.
The potential reward was purely performance based for all plan
participants. The rewards from the plan were paid partly in
Company shares and partly in cash. The cash portion was
dedicated to cover taxes and tax-related payments arising from
the reward to the plan participants. The rewarded shares were
not to be transferred during the restriction period, which ended
two years after the end of the performance period. As a rule, no
reward was paid if the plan participant’s employment or service
at Valmet ended before the reward payment. Should a plan
participant’s employment or service have ended during the
restriction period, he or she had to, as a rule, gratuitously return
the shares given as reward to the Company. The Board has the
right to cancel the reward or recollect paid rewards that are
subject to the Transfer Restriction, fully or partly, if the LTI plan
participant has acted against the law or against the ethical
guidance of the Company or otherwise unethically.
Long-term incentive plans – Performance
Share Plan and Deferred Share Plan
The Board of Directors of Valmet Oyj decided in December 2020
on new share-based long-term incentive plans, a Performance
Share Plan and a Deferred Share Plan for Valmet’s key
employees. The Performance Share Plan is directed to Valmet’s
Executive Team and the Deferred Share Plan is directed to other
key employees in management positions, and  management
talents.
The Performance Share Plan includes a three-year performance
period parallel to a one-year performance period. The Deferred
Share Plan includes a one-year performance period. Valmet’s
Board of Directors decides on the predefined performance
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
60
measures and targets in the beginning of each performance
period.
The rewarded shares based on the one-year performance
period from both the Performance Share Plan and the Deferred
Share Plan may not be transferred during a two-year restriction
period. Should a key employee’s employment or service end
during the restriction period, he or she must, as a rule,
gratuitously return the shares given as reward to the Company.
As a rule, no reward is paid if the key employee’s employment or
service at Valmet ends before the reward payment. The earning
under the Performance Share Plan is limited by a pay cap
determined by the Board of Directors in order to avoid
unexpectedly high pay-outs resulting from share price volatility.
The Board has the right to cancel the reward or recollect paid
rewards that are subject to the Transfer Restriction, fully or
partly, if the LTI plan participant has acted against the law or
against the ethical guidance of the Company or otherwise
unethically. Additionally, the Board has the right to recollect paid
rewards after the plan has ended if the LTI plan participant has
caused a misstatement of the information based on which the
reward was paid.
The below tables summarize the key attributes of the long-
term incentive plans that existed during the current or previous
period:
Long-term incentive plan 2018–2020:
Performance period
2018
2019
2020
Incentive based on
Comparable EBITA as a
percentage of net sales,
and orders received
growth in the stable
business
Comparable EBITA as a
percentage of net sales,
and orders received
growth in the stable
business
Comparable EBITA as a
percentage of net sales,
and orders received
growth in the stable
business
Reward payment
In spring 2019
In spring 2020
In spring 2021
Total gross number of shares earned
(including the matching share rewards)
350,029 shares
271,428 shares
148,369 shares
Valmet’s closing share price as at the grant
date
EUR 18.33
EUR 19.83
EUR 19.59
Vesting period
February 2018 to
December 2020
February 2019 to
December 2021
February 2020 to
December 2022
Performance Share Plans and Deferred Share Plans:
Long-term incentive plans 2021-2023
Long-term incentive plans 2022-2024
Plan name
Performance Share Plan
and Deferred Share Plan
Performance Share Plan
Performance Share Plan
and Deferred Share Plan
Performance Share Plan
Performance period
2021
2021–2023
2022
2022–2024
Incentive based on
Comparable EBITA as a
percentage of net sales,
and orders received
growth in the stable
business
Predefined strategic
target
Comparable EBITA as a
percentage of net sales,
and orders received
growth in the stable
business
ESG Index, targets
linked to implementing
Valmet’s Climate
Program and
Sustainability Agenda
Reward payment
In spring 2022
In spring 2024
In spring 2023
In spring 2025
Participants
Performance Share Plan
13
13
13
13
Deferred Share Plan
110
130
Total gross number of shares earned
As at December 31,
2021 a total of 359,928
shares were allotted to
participants
As at December 31,
2021 a total of 53,668
shares were allotted to
participants
The rewards to be paid will correspond to a
maximum total of approximately 326,000 Valmet
shares
Valmet’s closing share price as at the grant
date
26.51
26.51
Vesting period
February 2021 to March
2024
February 2021 to March
2024
February 2022 to March
2025
February 2022 to March
2025
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
61
Restricted shares pool
As part of total remuneration, for example for retention
purposes, the Board of Directors decided on an additional
incentive element in December 2018, the restricted shares pool,
from which shares can be granted to selected key employees.
Restricted share pools are intended to be annually commencing,
and the annual restricted shares pool is subject to separate
approval by the Board of Directors. In 2021, no allocation was
made from the restricted shares pool. In 2022, a maximum of
48,800 Company shares can be allocated to possible participants
in the restricted shares pool. As a rule, the restriction period for
these shares is three years. Plan nominations as well as detailed
terms of allocation will be proposed by the President and CEO to
the Chairman of the Board of Directors for approval. A
precondition for the payment of the share reward based on the
restricted shares pool is that a threshold Valmet Comparable
EBITA is exceeded and that the employment relationship of the
individual participant with Valmet continues until the payment
date of the reward.
Share ownership recommendation
To recognize and highlight the importance and value of having
the members of Valmet’s Executive Team own and hold
Company shares, the Board of Directors has approved in
December 2017 a share ownership recommendation for Valmet’s
Executive Team members. All members of Valmet’s Executive
Team are recommended to own and hold Company shares
equaling to their gross annual base salary (100 percent
ownership recommendation).
Costs recognized for the share ownership
plans
The compensation expense for the shares is recognized as an
employee benefit expense evenly during the required service
period with corresponding entry in equity. The compensation
expense resulting from the cash portion is recognized as an
employee benefit expense on accrual basis between grant and
payment date with a corresponding entry made to equity.
Valuation of the related expenses is based on number of shares
expected to vest, remaining vesting period at the reporting date
and Valmet’s closing share price as at the grant date.
Costs arising from share-based payments plans:
Year ended Dec 31,
EUR thousand
2021
2020
Plan 2018–2020
-1,516
-4,342
Plan 2021–2023
-5,465
Total
-6,981
-4,342
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
62
15 | Post-employment benefit obligations
Accounting policies
Pensions and coverage of pension liabilities
Valmet has various post-employment benefit schemes in place in
line with local regulations and practices in countries in which
Valmet operates. In certain countries, the schemes involve
defined benefit plans with retirement, disability, death, and
other post-retirement benefits, such as health benefits, and
termination income benefits. Defined benefit plans are post-
employment benefit plans other than defined contribution plans.
In defined benefit plans the benefits are usually based on the
number of service years and the salary levels of the final service
years. The schemes are generally funded through payments to
insurance companies or to trustee-administered funds as
determined by periodic actuarial calculations.
In addition, certain entities within Valmet Group have
multiemployer pension arrangements classified as defined
contribution plans. The contributions to defined contribution
plans and to multi-employer and insured plans are charged to
profit or loss concurrently with the payment obligations. In
defined contribution plans, the Group pays fixed contributions
into a separate entity and the Group will have no legal or
constructive obligation to pay further contributions.
In the case of defined benefit plans, the net defined benefit
liability recognized from the plan is the present value of the
defined benefit obligation as at end of the reporting period,
reduced by the fair value of the plan assets. Independent
actuaries calculate the defined benefit obligation by applying the
projected unit credit method under which the estimated future
cash flows are discounted to their present value using a duration
specific discount rate. The cost of providing pension and other
post-retirement benefits is charged to profit or loss concurrently
with the service rendered by the employees. The service cost is
recorded as part of personnel expenses in profit or loss and the
net interest is recorded under financial income and expenses.
Actuarial gains and losses arising from experience adjustments,
changes in actuarial assumptions and actual return on plan
assets (excluding interest income on plan assets) are recognized
through OCI into equity.
Critical accounting estimates and judgments
The benefit expense and liabilities arising from defined
benefit arrangements are calculated based on assumptions
that include the following:
The discount rates used to discount post-employment
benefit obligations (both funded and unfunded): These
rates are determined by reference to market yields at the
end of the reporting period on high quality corporate
bonds. In countries where there is no deep market in such
bonds, the market yields (at the end of the reporting
period) on government bonds have been used. The
currency and term of the corporate bonds or government
bonds are consistent with the currency and duration of the
post-employment benefit obligations.
Estimated rates of future pay increases, which include
general pay rise expectations as well as merit increases.
Actual increases may not reflect estimated future
increases.
Due to the significant uncertainty of the global economy,
these estimates are difficult to project.
Amounts recognized in the Consolidated statement of financial position:
As at Dec 31,
2021
2020
EUR million
Funded
Unfunded
Total
Funded
Unfunded
Total
Present value of funded obligation
203
203
200
200
Fair value of plan assets
-188
-188
-170
-170
Net surplus (-) / deficit (+) of funded plans
16
16
30
30
Present value of unfunded obligation
172
172
170
170
Asset (-) / liability (+)
16
172
188
30
170
201
Amounts in the Consolidated statement of
financial position
Liabilities
17
172
189
31
170
201
Assets
1
1
Net liability
16
172
188
30
170
201
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
63
Amounts recognized in the Consolidated statement of income:
Year ended Dec 31,
2021
2020
EUR million
Funded
Unfunded
Total
Funded
Unfunded
Total
Employer's current service cost
2
8
10
2
7
9
Net interest on net surplus / deficit
1
2
3
1
2
3
Settlements
-1
Total expenses
3
10
12
3
9
13
Changes in the present value of the defined benefit obligation:
2021
2020
EUR million
Funded
Unfunded
Total
Funded
Unfunded
Total
Present value of obligation at beginning of the
period
200
170
371
203
152
354
Other adjustments
-2
3
1
Acquired in business combinations
1
1
Employer's current service cost
2
8
10
2
7
9
Interest expense
4
2
6
5
2
8
Liabilities extinguished on settlements
-3
-3
Actuarial gain (-) / loss (+) due to change in
financial assumptions
-7
-3
-10
18
6
23
Actuarial gain (-) / loss (+) due to change in
demographic assumptions
-1
-2
-2
Actuarial gain (-) / loss (+) due to experience
2
3
5
Benefits paid from the arrangements
-8
-8
-8
-8
Benefits paid directly by employer
-1
-5
-6
-1
-4
-5
Translation differences
13
-2
11
-15
4
-10
Present value of defined benefit obligation
at end of the period
203
172
375
200
170
371
- of which related to active members
158
158
- of which related to deferred members
67
67
- of which related to pensioner members
149
143
Changes in the fair value of the plan assets during the period:
2021
2020
EUR million
Funded
Unfunded
Total
Funded
Unfunded
Total
Fair value of plan assets at beginning of the
period
170
170
166
166
Other adjustments to the fair value of assets
-3
-3
Interest income on assets
4
4
4
4
Return on plan assets excluding interest income
8
8
15
15
Employer contributions
5
5
5
5
Benefits paid from the arrangements
-8
-8
-8
-8
Translation differences
12
12
-12
-12
Fair value of plan assets at end of the
period
188
188
170
170
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
64
Remeasurement of the net defined benefit liability / asset reported in other comprehensive income:
Year ended Dec 31,
2021
2020
EUR million
Funded
Unfunded
Total
Funded
Unfunded
Total
Experience gain (-) / loss (+) on assets
-8
-8
-15
-15
Actuarial gain (-) / loss (+) on liabilities due to
change in financial assumptions
-7
-3
-10
18
6
23
Actuarial gain (-) / loss (+) on liabilities due to
change in demographic assumptions
-1
-2
-2
Actuarial gain (-) / loss (+) on liabilities due to
experience
2
3
5
Translation differences
1
-1
-1
Total gain (-) / loss (+)
-12
-2
-14
6
5
The major categories of plan assets as a percentage of total plan assets of Valmet’s defined benefit plans:
2021
2020
As at Dec 31
Quoted
Unquoted
Total
Quoted
Unquoted
Total
Equities
26%
26%
31%
31%
Bonds
58%
58%
50%
50%
Other
1%
14%
16%
1%
18%
19%
Total
86%
14%
100%
82%
18%
100%
At December 31, 2021 there were no plan assets invested in
affiliated companies or property occupied by affiliated
companies.
The principal actuarial assumptions used to determine the defined benefit obligation (expressed as weighted averages):
2021
2020
As at Dec 31
Funded
Unfunded
All plans
Funded
Unfunded
All plans
Discount rate
2.4%
1.8%
2.2%
2.0%
1.2%
1.6%
Salary increase
2.8%
3.0%
2.9%
2.7%
2.3%
2.5%
Pension increase
2.3%
2.2%
2.2%
1.4%
1.5%
1.4%
Medical cost trend rates
5.0%
5.0%
5.3%
5.3%
The weighted average life expectancy used for the major defined benefit plans:
Life expectancy at age 65 for a male
participant currently aged 65
Life expectancy at age 65 for a male
participant currently aged 45
Expressed in years
2021
2020
2021
2020
Sweden
22
22
23
23
Canada
22
21
23
23
USA
21
20
22
22
Finland
21
21
24
24
Life expectancy is allowed for in the assessment of the defined
benefit obligation using mortality tables, which are generally
based on experience within the country in which the
arrangement is located, with in many cases an allowance made
for anticipated future improvements in longevity.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
65
Sensitivity analysis on present value of the defined benefit obligation:
As at Dec 31,
2021
2020
EUR million
Funded
Unfunded
Total
Funded
Unfunded
Total
Discount rate
Increase of 0.25%
-6
-8
-14
-6
-8
-14
Decrease of 0.25%
6
9
15
7
9
15
Salary increase rate
Increase of 0.25%
1
5
6
1
5
6
Decrease of 0.25%
-1
-5
-6
-1
-5
-6
Pension increase rate
Increase of 0.25%
1
5
6
1
5
6
Decrease of 0.25%
-1
-5
-6
-1
-5
-6
Medical cost trend
Increase of 1%
Decrease of 1%
Life expectancy
Increase of one year
6
8
14
6
7
13
Decrease of one year
-6
-7
-13
-6
-7
-13
The table above presents the changes in the value of the defined
benefit obligation when major assumptions are changed while
holding the others constant.
Weighted average duration of the defined benefit obligation:
2021
2020
Expressed in years
Funded
Unfunded
All plans
Funded
Unfunded
All plans
As at December 31
13
20
16
13
21
17
Valmet sponsors both defined contribution and defined benefit
arrangements. Valmet operates various defined benefit pension
and other long-term employee benefit arrangements pursuant to
local conditions, practices and collective bargaining agreements
in the countries in which it operates. The majority of Valmet’s
defined benefit liabilities relate to arrangements that are funded
through payments to either insurance companies or to
independently administered funds based on periodic actuarial
calculations. Other arrangements are unfunded with benefits
being paid directly by Valmet as they fall due. All arrangements
are subject to local tax and legal restrictions in their respective
jurisdictions. Valmet’s defined benefit arrangements in the USA,
Canada and Sweden together represent 87 percent of Valmet’s
defined benefit obligation and 86 percent of its pension assets.
These arrangements provide income in retirement, which is
substantially based on salary and service at or near retirement.
In the USA and Canada annual valuations are carried out to
determine whether cash funding contributions are required in
accordance with local legislation.
Defined benefit pension arrangements in Sweden are offered in
accordance with collective labor agreements and are unfunded.
The liability recorded on Valmet’s balance sheet and cash
contributions to funded arrangements are sensitive to the
assumptions used to measure the liabilities, the extent to which
actual experience differs to the assumptions made and the
returns on plan assets. Therefore, Valmet is exposed to the risk
that balance sheet liabilities and/or cash contributions increase
based on these influences.
Assets of Valmet’s funded arrangements are managed by
external fund managers. The allocation of assets is reviewed
regularly by those responsible for managing Valmet’s
arrangements based on local legislation, professional advice and
consultation with Valmet, based on acceptable risk tolerances.
The expected contributions to defined benefit type
arrangements in 2022 are EUR 0.4 million in respect of Finnish
plans and EUR 9  million in respect of foreign plans. Valmet paid
contributions of EUR 72 million (EUR 60 million) to defined
contribution arrangements during 2021.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
66
16 | Income taxes
Accounting policies
Tax expenses in the profit or loss comprise current and deferred
taxes. Taxes are recognized in profit or loss except when they
are associated with items recognized in Consolidated statement
of comprehensive income or directly in equity. Current taxes are
calculated on the taxable income on the basis of the tax rates
stipulated for each country as at the balance sheet date.
Additionally, non-recoverable foreign taxes on financing
transactions or transactions with shareholders, which are not
based on taxable profits, are reported in Current tax expenses.
Non-recoverable withholding taxes and foreign taxes on
operative items are reported in Other operating income and
expenses. These non-recoverable foreign taxes include for
example taxes paid that are not creditable based on applicable
Double Tax Treaty. Taxes are adjusted for taxes of prior financial
periods, if applicable. Interest that is calculated based on unpaid
tax amounts is reported under Financial expenses.
Management evaluates positions taken in tax returns with
respect to situations in which applicable tax regulation is subject
to interpretation. The tax provisions recognized in such
situations are based on evaluations by management on the
probability that the items subject to interpretation reported to
tax authorities can be substantiated on examination.
Deferred taxes are calculated on temporary differences
between the tax bases of assets and liabilities and their carrying
amounts in the financial statements. Deferred taxes have been
calculated using the statutory tax rates or the tax rates enacted
or substantively enacted as at reporting date. Deferred tax
assets are only recognized to the extent that it is probable that
future taxable profit will be available against which the
temporary differences can be utilized. The most significant
temporary differences arise from differences in revenue
recognition methods applied for tax purposes, depreciation
differences relating to property, plant and equipment, treatment
of costs arising from defined benefit pension plans, provisions
deductible at a later date, fair value measurement of assets and
liabilities in connection with business combinations and unused
tax losses. Deferred taxes are not recognized on items that do
not affect accounting or tax profit. Deferred tax assets and
liabilities are offset when there is a legally enforceable right to
offset current tax assets against current tax liabilities and when
the deferred income tax assets and liabilities relate to income
taxes levied by the same taxation authority on either the same
taxable entity or different taxable entities where there is an
intention to settle the balances on a net basis.
Critical accounting estimates and judgments
Deferred tax assets and liabilities are recognized for
temporary differences. They are expected to be realized
through the income statement over extended periods of
time in the future. Valmet management has made certain
assumptions regarding future tax consequences and used
certain estimates when calculating differences between
carrying amounts of assets and liabilities and their tax
bases. Key assumptions underlying tax calculations include,
e.g., likelihood that recoverability periods for tax loss
carryforwards will not change, and that existing tax laws
and rates remain unchanged into foreseeable future. At each
balance sheet date deferred tax assets are assessed for
recoverability and when circumstances indicate that it is no
longer probable that deferred tax assets can be recovered,
balances are reduced to their recoverable amounts.
Liabilities and assets are recognized with respect to income
tax amounts management is expecting to pay and recover,
respectively. Management has chosen not to discount non-
current tax balances. Valmet entities are subject to tax
audits on an ongoing basis. Complex and constantly
changing regulations in multiple jurisdictions where Valmet
operates create uncertainties relating to tax obligations
towards authorities. Changes in the tax authorities’
interpretations could have unfavorable impact on Valmet’s
financials.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
67
The differences between income tax expense computed at the
Finnish statutory rate (20 percent in 2021 and 2020) and income
tax expense recognized in profit or loss are shown in the table
below.
Year ended Dec 31,
EUR million
2021
2020
Profit before taxes
395
307
Taxes calculated according to tax rate in Finland
-80
-62
Impact of changes in tax rates
-1
-1
Income tax for prior years1
-3
1
Effect of different tax rates in foreign subsidiaries
-13
-7
Utilization of tax losses carried forward
Non-recoverable foreign taxes
-2
-3
Effect of tax-free income and non-deductible expenses
-2
Other
-3
Income tax expense
-99
-75
Effective tax rate, (%)
25.1%
24.6%
Effective tax rate, (%) excluding income tax for prior years
24.4%
25.0%
1Includes in 2021 refund of additional taxes, late payment interest and penalties related to the Finnish Supreme Administrative Court’s decision, and subsequent reassessment
of income tax receivables.
Tax effects of components in other comprehensive income:
Year ended Dec 31,
2021
2020
EUR million
Before taxes
Tax
After taxes
Before taxes
Tax
After taxes
Gains and losses on cash flow hedges
-13
3
-10
25
-5
20
Change in fair value reserve
2
1
Remeasurement of defined benefit plans
14
-5
9
-5
1
-5
Currency translation on subsidiary net
investments
25
25
-24
-24
Share of other comprehensive income of
associated companies  accounted for using
equity method
1
1
-2
-2
Total comprehensive income for the period
29
-3
26
-6
-4
-11
Deferred tax
-3
-4
Total
-3
-4
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
68
Reconciliation of deferred tax balances:
EUR million
Balance at
beginning of
the period
Translation
differences
Charged to
income
statement
Charged to
other compre-
hensive income
Acquired in
business
combination
Balance at
end of the
period
2021
Deferred tax assets
Tax losses carried forward
4
4
Fixed assets
10
-1
9
Inventory
3
3
Provisions
27
1
2
30
Accruals
1
1
3
Employee benefits
25
-4
21
Other
2
-1
2
3
6
Total deferred tax assets
72
1
3
-1
76
Offset against deferred tax liabilities1
-10
1
-10
Net deferred tax assets
61
1
4
-1
66
Deferred tax liabilities
Purchase price allocations
72
2
-1
2
74
Fixed assets
4
-1
4
Other
-2
1
2
1
Total deferred tax liabilities
76
-1
2
2
79
Offset against deferred tax assets1
-10
1
-10
Net deferred tax liabilities
65
2
2
69
2020
Deferred tax assets
Tax losses carried forward
8
-1
-2
4
Fixed assets
9
10
Inventory
2
1
3
Provisions
26
-2
3
27
Accruals
2
-2
2
1
Employee benefits
24
-1
1
25
Other
13
-3
-3
-6
1
2
Total deferred tax assets
85
-8
-2
-5
1
72
Offset against deferred tax liabilities1
-12
2
-10
Net deferred tax assets
73
-8
-5
1
61
Deferred tax liabilities
Purchase price allocations
76
-6
-3
5
72
Fixed assets
2
1
2
4
Other
1
-1
1
Total deferred tax liabilities
79
-6
-1
-1
6
76
Offset against deferred tax assets1
-12
2
-10
Net deferred tax liabilities
66
-6
-1
6
65
1Deferred tax assets and liabilities are offset when there is legally enforceable right to offset tax assets against tax liabilities and when the deferred income taxes relate to the
same fiscal authority.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
69
A deferred tax liability on undistributed profits of Valmet’s legal
entities located in countries where distribution generates tax
consequences is recognized when it is likely that earnings will be
distributed in the near future. For the years ended December 31,
2021, and 2020, earnings of EUR 38 million and EUR 34 million,
respectively, would have been subject to recognition of a
deferred tax liability, had Valmet regarded a distribution in the
near future as likely. A deferred tax asset is recognized for tax
loss carryforwards to the extent that the realization of the
related tax benefit through future taxable profits is probable.
There were no material tax loss carryforwards for which a
deferred tax asset had not been recognized. Valmet has tax loss
carryforwards of EUR 7 million that will expire within the
following five years.
17 | Equity
Share capital and number of shares
2021
2020
Share capital at end of the period, EUR
100,000,000
100,000,000
Number of shares at end of the period
149,864,619
149,864,619
Treasury shares at end of the period
393,423
373,643
Shares outstanding at end of the period
149,471,196
149,490,976
Average number of shares outstanding during the financial year
149,467,939
149,499,114
Valmet Oyj has one series of shares. The shares of Valmet Oyj
do not have a nominal value.
Treasury shares
As at December 31, 2021, Valmet Oyj held 393,423 (373,643)
of its own shares. These shares have been acquired through
purchase on the Helsinki Stock Exchange (Nasdaq Helsinki Ltd).
The total amount paid to acquire Valmet’s own shares during the
reporting period, including transaction costs, was EUR 3 million
(EUR 6 million) and it has been deducted from Retained earnings
in Equity. Own shares have been acquired for the purposes of
Valmet’s long-term incentive plans.
Dividends
The Board of Directors proposes that a dividend of EUR 1.20 per
share will be paid out based on the Consolidated statement of
financial position to be adopted for the financial year ended
December 31, 2021, and that the remaining part of the Retained
earnings will be carried forward in Valmet Oyj’s unrestricted
equity. These financial statements do not reflect this dividend
payable of EUR 179 million.
In compliance with the resolution of the Annual General
Meeting, on April 7, 2021, Valmet paid out dividends of EUR 135
million for 2020, corresponding to EUR 0.90 per share.
Reserve for invested unrestricted equity
Reserve for invested unrestricted equity includes other equity-
related investments and share subscription prices to the extent
not designated to be included in share capital. The reserve for
invested non-restricted equity fund in Valmet’s Consolidated
statement of financial position consists of the fund held by the
parent company Valmet Oyj.
Hedge and other reserves
Hedge reserve includes effective portion of fair value movements
related to derivative financial instruments, which qualify for
hedge accounting.
Fair value reserve includes the change in fair values of
interest-bearing financial assets classified as fair value through
other comprehensive income.
Legal reserve consists of restricted equity, which has been
transferred from distributable funds under the Articles of
Association, local company law or by a decision of the
shareholders.
Cumulative translation adjustments
Cumulative translation adjustments consist of currency
translation differences, which relate to translation of foreign
operations from their functional currencies to Valmet Group’s
reporting currency euro.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
70
18 | Selling, general and administrative expenses
Selling, general and
administrative expenses
2021, EUR 597 million
Selling, general and
administrative expenses
2020, EUR 571 million
19 | Other operating income and expenses
Year ended Dec 31,
EUR million
2021
2020
Gain on sale of fixed assets
1
Reversal of allowance for doubtful receivables and contract assets
9
8
Interest component from forward contracts
2
Commodity derivatives
1
Insurance compensation
2
Post-acquisition period remeasurement of contingent consideration
3
Income related to tax and customs duty adjustments
5
2
Income arising from real estate related transactions
5
Other income
7
4
Other operating income, total
33
17
Impairment of fixed assets
-1
-1
Net loss from foreign exchange
-12
-2
Interest component from forward contracts
-4
Non-recoverable foreign taxes
-2
-3
Allowance for doubtful receivables and contract assets
-12
-11
Other expenses
-6
-4
Other operating expenses, total
-33
-25
Other operating income and expenses, net
-8
Exchange rate differences included in Other operating income and expenses:
Year ended Dec 31,
EUR million
2021
2020
Exchange rate differences from trade receivables and payables
-18
-8
Exchange rate differences from derivative financial instruments
6
6
Net loss from foreign exchange
-12
-2
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
71
20 | Business combinations
Acquisition of PMP Group
The acquisition of PMP Group in Poland, announced on
September 11, 2020, was completed on October 1, 2020. The
business combination accounting for the acquisition of PMP
Group was finalized on June 30, 2021. During the six months
ended June 30, 2021, there were no material changes made to
the provisional amounts recognized as at December 31, 2020.
The final goodwill recognized was EUR 35 million, translated
using the foreign exchange rate prevailing at the date of the
acquisition.
Acquisitions of EWK Umwelttechnik and ECP
Group
On July 1, 2021, Valmet acquired 100 percent of the share
capital of EWK Umwelttechnik GmbH. EWK Umwelttechnik is a
German company manufacturing and supplying air emission
control systems and after-installation services. The net sales of
EWK Umwelttechnik were approximately EUR 22 million in 2020.
The company employs approximately 50 employees mainly in
Kaiserslautern, Germany. The acquired business has been
consolidated into the Group financials from the acquisition date
onwards.
On July 1, 2021, Valmet acquired 100 percent of the share
capital of ECP Group Oy. ECP Group is a manufacturer and
maintainer of electrostatic precipitators (ESP), focusing on power
plants and pulp and paper industry, in Finland. The net sales of
ECP Group were approximately EUR 6 million in 2020. The
company, founded in 2002, is headquartered in Vantaa, Finland,
and employs around 20 employees. The acquired business has
been consolidated into the Group financials from the acquisition
date onwards.
Both acquisitions complement Valmet’s customer offering in
environmental technologies and related services. The
acquisitions of EWK Umwelttechnik and ECP Group did not,
individually or in aggregate, have a material impact on the
results or financial position of Valmet, or its financial reporting in
2021.
21 | Financial risk management
As a global Group, Valmet is exposed to a variety of business
and financial risks. Financial risks are managed centrally by the
Group treasury (hereafter Treasury) under annually reviewed
written policies approved by Valmet’s Board of Directors.
Treasury identifies, evaluates and hedges financial risks in close
co-operation with the subsidiaries. Treasury functions as
counterparty to the subsidiaries, manages centrally external
funding and is responsible for the management of financial
assets and appropriate hedging measures. The objective of
financial risk management is to mitigate potential adverse
effects of financial risks on Valmet’s financial performance.
Lease liabilities recognized in Consolidated statement of
financial position are part of Valmet’s interest-bearing liabilities.
To present information focused on Group’s long-term funding
and related financial risks, figures presented in this note
regarding liquidity and refinancing risk, capital structure and
interest rate risk management, exclude the impact of lease
liabilities. More information regarding leases is presented in
Note 5.
Sensitivity analysis
Sensitivity analysis presented in connection with various
financial risks is based on the risk exposures at the end of the
reporting period.
Sensitivities are calculated by assuming a change in one of the
risk factors of a financial instrument, such as interest or
currency rate. Sensitivity calculations are based on the changes
in the relevant risk variable that are reasonably possible. The
reasonably possible changes are assumed to be a variation of 1
percentage point (100 basis points) in interest rates, and a 10
percent change in foreign exchange rates and in commodity
prices.
Liquidity and refinancing risk management
Liquidity or refinancing risk arises when a company is not able to
arrange funding at terms and conditions corresponding to its
creditworthiness. Cautious maturity distribution of interest-
bearing debt and sufficient cash, short-term investments and
committed and uncommitted credit facilities are maintained to
protect short-term liquidity and to manage refinancing risk.
Diversification of funding among different markets and an
adequate number of financial institutions are used to safeguard
the availability of liquidity at all times. Treasury monitors bank
account structures, cash balances and forecasts of the
subsidiaries and manages the utilization of the consolidated cash
resources.
At end of the reporting period Cash and cash equivalents
amounted to EUR 517 million (EUR 274 million) and current
interest-bearing financial assets managed centrally by Treasury
to EUR 47 million (EUR 73 million). Due to the global nature of
operations, some of the Valmet subsidiaries are located in
countries in which currency is subject to limited exchangeability
or capital controls. Given Valmet’s total liquidity position,
balances in such countries are immaterial.
In 2021, the outstanding EUR 100 million term loan was repaid
and replaced with an 8-year loan of the same amount with the
European Investment Bank. In order to support and finance the
completion of the merger with Neles, Valmet entered into re-
financing agreements comprising of EUR 350 million term loan
facilities which were undrawn at the end of the reporting period.
Valmet also signed a new EUR 300 million sustainability-linked
syndicated revolving credit facility (RCF) agreement. The new
RCF refinanced the previous EUR 200 million credit facility and is
used for general corporate purposes. The facility has a tenor of 3
years with two 1-year extension options dependent on the
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
72
approval of the banks concerned. The RCF was undrawn at the
end of the reporting period.
Valmet’s liquidity was additionally secured by committed
overdraft limits of EUR 14 million and an uncommitted
commercial paper program worth EUR 200 million. Both of the
above-mentioned facilities were undrawn at the end of the
reporting period.
Net working capital management is an integral part of the
liquidity risk management. Treasury monitors and forecasts net
working capital fluctuations in close co-operation with the
subsidiaries. Net working capital decreased to EUR -673 million
(EUR -595 million) as at December 31, 2021, due to e.g.
milestone payments for large capital projects.
Group’s refinancing risk is managed by balancing the
proportion of current and non-current interest-bearing debt and
average maturity of non-current interest-bearing debt including
committed undrawn credit facility. The average maturity of non-
current interest-bearing debt, including current portion, and
committed undrawn credit facility as at December 31, 2021, was
4.2 years (2.3 years). The amount of current interest-bearing
debt, including current portion of non-current interest-bearing
debt, was 53 percent (4%) of total debt portfolio. As at
December 31, 2021, Valmet’s interest-bearing liabilities consist
of debt and lease liabilities, and debt portfolio includes only
loans from financial institutions.
The tables below present undiscounted cash flows on the
repayments and interests on Valmet’s financial liabilities (excl.
lease liabilities and derivatives) by the remaining maturities from
the balance sheet date to the contractual maturity date. The
remaining maturities of lease liabilities are presented in Note 5,
and correspondingly remaining maturities of derivatives in
Note 9.
EUR million
2022
2023
2024
2025
2026 and later
Loans from financial institutions
Repayments
222
40
40
31
84
Interests
3
Trade payables and other current financial liabilities
397
Total
623
40
40
31
85
The information presented in above table excludes the impact of lease liabilities and derivatives.
EUR million
2021
2022
2023
2024
2025 and later
Loans from financial institutions
Repayments
18
322
26
26
44
Interests
5
4
Trade payables and other current financial liabilities
401
Total
424
326
26
26
44
The information presented in above table excludes the impact of lease liabilities and derivatives.
Capital structure management
The capital structure management seeks to safeguard the
ongoing business operations, to ensure flexible access to capital
markets and to secure adequate funding at a competitive rate.
Capital structure management at Valmet comprises both equity
and interest-bearing debt. As at December 31, 2021, total equity
was EUR 1,332 million (EUR 1,142 million) and the amount of
interest-bearing debt was EUR 417 million (EUR 436 million).
Valmet has not disclosed any long-term financial ratio target
for its capital structure. However, the objective of Valmet is to
maintain strong capital structure in order to secure customers’,
investors’, creditors’ and market confidence. The capital
structure is assessed regularly by the Board of Directors and
managed operationally by Treasury. Loan facility agreements
include customary covenants and Valmet is in clear compliance
with the covenants at the end of the reporting period. Valmet
had no credit rating at December 31, 2021.
As at Dec 31,
EUR million
2021
2020
Interest-bearing debt
417
436
Cash and cash equivalents
517
274
Interest-bearing financial assets
47
74
Interest-bearing net debt
-147
88
Total equity
1,332
1,142
The information presented in above table excludes the impact of lease liabilities.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
73
Interest rate risk management
Interest rate risk arises when changes in market interest rates
and interest margins influence finance costs, returns on financial
investments and valuation of interest-bearing items. The interest
rate risk is managed and controlled by Treasury. The interest
rate risks are managed through balancing the ratio between
fixed and floating interest rates and duration of interest-bearing
debt and interest-bearing financial assets. Additionally, Valmet
may use derivative instruments such as forward rate
agreements, swaps, options and futures contracts to mitigate
the risks arising from interest-bearing assets and liabilities. The
ratio of fixed rate debt of the total debt portfolio is required to
stay within the 10–60 percent range including the interest rate
derivatives. The duration of the non-current interest-bearing
debt, including the current portion, and the interest rate
derivatives is allowed to deviate between 6–42 months.
The fixed rate interest portion was 44 percent (20%), the
duration was 3.5 years (1.1 years) and the EUR denominated
debt was 100 percent (100%) of the total debt portfolio at the
end of 2021. The basis for the interest rate risk sensitivity
analysis is an aggregate Group level interest rate exposure,
composed of interest-bearing financial assets, interest-bearing
liabilities (excl. leases) and interest rate swaps, which are used
to hedge the underlying exposures. The sensitivity analysis does
not include interest component of foreign exchange derivatives
since the impact of a one percentage point change in interest
rates is not significant, assuming similar change in all currency
pairs at the same time. For all interest-bearing debt, assets and
interest rate derivatives to be fixed during the next 12 months a
change of one percentage point upwards or downwards in
interest rates with all other variables held constant would have
following effect, net of taxes:
EUR million
2021
2020
Profit for the period
+/- 0.9
-/+ 0.8
Equity
+/- 2.5
+/- 3.1
The information presented in above table excludes the impact of lease liabilities.
Valmet has used interest rate derivatives to hedge the interest
rate risk of its debt portfolio. All interest rate swaps have been
designated to cash flow hedge accounting relationships. The
nominal and fair values of the outstanding interest rate
derivative contracts are presented in Note 9.
Foreign exchange rate risk management
Valmet operates globally and is exposed to foreign exchange risk
in several currencies, although the geographical diversity of
operations decreases the significance of any individual currency.
Substantial proportion of Valmet’s net sales and costs are
generated in euros (EUR), US dollars (USD), Swedish kronas
(SEK) and Chinese yuans (CNY).
Transaction exposure
Foreign exchange transaction exposure arises when a subsidiary
has commercial or financial transactions and payments in
another currency than its own functional currency and when
related cash inflow and outflow amounts are not equal or
concurrent.
In accordance with Valmet’s treasury policy, subsidiaries are
required to hedge in full the foreign currency exposures on
Consolidated statement of financial position and other firm
commitments. Cash flows denominated in a currency other than
the functional currency of the subsidiary are hedged with
internal forward exchange contracts with Treasury for periods,
which do not usually exceed two years. Subsidiaries also carry
out hedging directly with the banks in countries, where the
regulation does not allow corporate internal cross-border
contracts. Treasury monitors the net position of each currency
and decides to what extent a currency position is to be closed.
Treasury is responsible for entering into external forward
transactions corresponding to the internal forwards whenever a
subsidiary applies hedge accounting. Valmet’s treasury policy
defines upper limits on the open currency exposures managed
by Treasury; limits have been calculated on the basis of their
potential profit or loss impact. To manage the foreign currency
exposure Treasury may use forward exchange contracts and
foreign exchange options. Valmet is exposed to foreign currency
risk arising from both on and off-balance sheet items. The
foreign currency exposure is composed of all assets and
liabilities denominated in foreign currencies and their counter
values in local currencies. Calculation includes external and
internal short and long-term sales and purchase contracts,
projected cash flows for unrecognized firm commitments and
financial items, net of respective hedges. The table below
illustrates Group’s outstanding foreign currency risk at the end
of the reporting period:
As at Dec 31, 2021
EUR million
EUR
SEK
USD
CNY
Others
Operational items
169
-334
293
-196
68
of which trade receivables and other current assets
1
-123
79
45
-3
of which trade payables and other current liabilities
-41
60
-11
-25
16
Financial items
345
-207
2
-160
19
Hedges
-492
517
-294
357
-89
under hedge accounting
-219
257
-212
224
-51
not qualifying for hedge accounting
-273
260
-82
134
-38
Total exposure
22
-24
2
1
-1
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
74
As at Dec 31, 2020
EUR million
EUR
SEK
USD
CNY
Others
Operational items
-18
-218
282
-141
96
of which trade receivables and other current assets
-7
-106
75
20
19
of which trade payables and other current liabilities
-67
96
-12
-24
7
Financial items
243
-226
37
-61
7
Hedges
-207
430
-316
194
-101
under hedge accounting
30
165
-241
148
-101
not qualifying for hedge accounting
-237
265
-75
47
Total exposure
18
-14
2
-8
2
This Group level currency exposure is the basis for the sensitivity
analysis of foreign exchange risk. Assuming euro to appreciate
or depreciate 10 percent against all other currencies, the impact
on cash flows, net of taxes, would be:
As at Dec 31, 2021
EUR million
SEK
USD
CNY
Others
Total
EUR +/-10% change
+/- 1.9
-/+ 0.1
-/+ 0.1
+/- 0.1
+/- 1.8
As at Dec 31, 2020
EUR million
SEK
USD
CNY
Others
Total
EUR +/-10% change
+/- 1.1
-/+ 0.2
+/- 0.6
-/+ 0.2
+/- 1.3
The sensitivity analysis as required by IFRS 7, includes financial
instruments, such as trade and other receivables, trade and
other payables, interest-bearing liabilities, deposits, cash and
cash equivalents and derivative financial instruments.
The table below presents the effects, net of taxes, of a +/- 10
percent change in EUR against all other currencies:
EUR million
2021
2020
Profit for the period
+/- 2.5
-/+ 5.5
Equity
-/+ 17.4
+/- 2.4
Changes in fair value of derivative contracts that qualify for cash
flow hedge accounting are recorded in equity. The effect in profit
or loss is the change in fair value for all other financial
instruments exposed to foreign exchange risk.
The nominal and fair values of the outstanding forward
exchange contracts are presented in Note 9.
Translation or equity exposure
Foreign exchange translation exposure arises when goodwill or
fair value step ups, or equity of a subsidiary, is denominated in
currency other than the functional currency of the parent
company. As at December 31, 2021, the total non-EUR
denominated goodwill and fair value step ups, and equity of the
subsidiaries, was EUR 658 million (EUR 548 million). The major
translation exposures were in 2021 EUR 180 million in USD and
EUR 150 million in CNY, and respectively in 2020 EUR
153 million in USD and EUR 116 million in CNY. Valmet is
currently not hedging any equity exposure.
Commodity risk management
Valmet is exposed to risk in variations of the prices of raw
materials and of supplies including energy. Subsidiaries have
identified their commodity price hedging needs and hedges have
been executed through Treasury using approved counterparties
and instruments. For commodity risks separate overall hedging
limits are defined and approved. Hedging is done on a rolling
basis with a declining hedging level over time. Electricity
exposure in the Nordic subsidiaries has been hedged with
electricity forwards and fixed price physical contracts. Hedging is
focused on the estimated energy consumption for the next two-
year period with some contracts extended to approximately five
years. The execution of electricity hedging has been outsourced
to an external broker. As at December 31, 2021, Valmet had
outstanding electricity forwards amounting to 171 GWh (165
GWh) and 158 GWh (184 GWh) under fixed price purchase
agreements.
To reduce its exposure to the volatility caused by the
surcharge for certain metal alloys (Alloy Adjustment Factor)
comprised in the price of stainless steel charged by its suppliers,
Valmet may enter into average-price swap agreements for
nickel. The Alloy Adjustment Factor is based on monthly
average-prices of its components of which nickel is the most
significant. As at December 31, 2021, Valmet had 42 metric tons
outstanding average-price swap agreements for nickel (24
metric tons).
The following table presenting the sensitivity analysis of the
commodity prices comprises the net aggregate amount of
commodities bought through forward contracts and swaps but
excludes the anticipated future consumption of raw materials
and electricity.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
75
A 10 percent change upwards or downwards in commodity prices
would have the following effects, net of taxes:
EUR million
2021
2020
Electricity - effect in equity
+/- 0.6
+/- 0.3
Nickel - effect in profit for the period
+/- 0.1
+/- 0.0
Cash flow hedge accounting has been applied to electricity
forward contracts and the change in fair value is recognized in
Equity. Hedge accounting is not applied to nickel agreements
and the change in the fair value is recorded through
Consolidated statement of income.
Credit and counterparty risk management
Credit or counterparty risk is defined as the possibility of a
customer, subcontractor or a financial counterparty not fulfilling
its commitments towards Valmet. Subsidiaries are primarily
responsible for credit risks pertaining to sales and procurement
activities. The subsidiaries assess the credit standing of their
customers, by taking into account their financial position, past
experience and other relevant factors. Advance payments,
letters of credit and third-party guarantees are actively used to
mitigate credit risks. Treasury provides centralized services
related to trade, project and customer financing and seeks to
ensure that the principles of Valmet’s treasury policy are
adhered to with respect to terms of payment and required
collateral. Valmet has no significant concentrations of credit risks
due to the large number and geographic dispersion of companies
that comprise the Group’s customer base.
The maximum credit risk equals the carrying value of trade
and other receivables, together with contract assets related to
contracts for which revenue is recognized over time. The credit
risk quality is evaluated both on the basis of aging of the trade
receivables and also on the basis of customer specific analysis.
The aging structure of trade receivables is presented in Note 8. 
Management considers investments at fair value through other
comprehensive income to have low credit risk as they have a low
risk of default and the issuer has a strong capacity to meet its
contractual cash flow obligations in the near term. Counterparty
risk arises also from financial transactions agreed upon with
banks, financial institutions and corporations. The risk is
managed by careful selection of banks and other counterparties
and by applying counterparty specific limits and netting
agreements such as ISDA (Master agreement of International
Swaps and Derivatives Association), see Note 9. All financial
institutions Valmet associates with have investment grade
status. When measuring the financial credit risk exposure, all
open exposures such as cash at bank accounts, investments,
deposits and other financial transactions, for example derivative
contracts, are included. The compliance with financial
counterparty limits is regularly monitored by the management.
22 | Investments in associated companies
Valmet Group has the following associated companies:
Company name
Place of incorporation and
principal place of business
Share of ownership
Measurement
Dec 31, 2021
Dec 31, 2020
Neles Corporation
Finland
29.54%
29.54%
Equity method
Nanjing SAC Valmet Automation Co., Ltd.
China
21.95%
21.95%
Equity method
Allimand S.A.
France
35.8%
35.8%
Equity method
Valpro gerenciamento de obras Ltda
Brazil
51.0%
51.0%
Equity method
Neles is a global flow control solutions and services provider to
the oil and gas refining, pulp, paper and bioproducts industries,
chemicals and other process industries. Neles started trading as
an independent company on July 1, 2020, following the partial
demerger of Metso Corporation, but the business has a long
track record with a history of more than 60 years of innovation.
Valmet's and Neles’ financial statements are coterminous, but
as Neles publishes its interim reports at or near the same time
as Valmet, Valmet's share of Neles’ results are accounted for
with a lag of one quarter. Valmet's financial statements 2021
include Valmet's share of Neles’ results from October 2020 to
September 2021, amounting to EUR 15 million.
Nanjing SAC Valmet Automation Co., Ltd. is a company
established in 2011 between Metso Automation Co., Ltd. and
Guodian Nanjing Automation Co., Ltd. Guodian Nanjing
Automation Co., Ltd is a public company of which the majority is
owned by Huadian Power International Corporation Limited, part
of one of the five biggest power producing companies in China.
The ownership of Metso Automation Co., Ltd. transferred to
Valmet when the Group completed its acquisition of Process
Automation Systems on April 1, 2015. Nanjing SAC Valmet
Automation Co., Ltd. concentrates on developing new
technology, products and solutions to the digital power plant
concepts by combining the resources of the parties. The
associated company is focusing especially on the Chinese
market.
Valpro gerenciamento de obras Ltda is classified as joint
venture, because Valmet has, together with the other
shareholder, joint power to govern the company.
Allimand S.A., Valpro gerenciamento de obras Ltda and
Nanjing SAC Valmet Automation Co., Ltd. are private companies
and there are no quoted market prices available for their shares.
There are no contingent liabilities relating to Valmet’s interest in
Allimand S.A., Valpro gerenciamento de obras Ltda, Neles
Corporation or Nanjing SAC Valmet Automation Co., Ltd.
Summarized financial information for Neles Corporation and
Nanjing SAC Valmet Automation Co., Ltd. is set out below. The
summarized financial information below represents amounts
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
76
shown in Neles Corporation's and Nanjing SAC Valmet
Automation Co., Ltd.’s most recent financial statements. The
current and non-current assets and liabilities, revenues and
results of Allimand S.A. and Valpro gerenciamento de obras Ltda
are not individually material and are presented together in Other
column.
Neles1
SAC
Other
EUR million
2021
2020
2021
2020
2021
2020
Balance sheet
Non-current assets
216
215
16
13
9
10
Current assets
449
409
108
87
27
49
Non-current liabilities
213
212
10
14
Current liabilities
175
159
60
47
27
49
Net assets
277
253
64
52
-1
-4
Valmet’s share of net assets
82
75
14
11
-1
Income statement
Revenue
592
144
87
71
54
41
Profit or loss
50
14
9
9
3
-8
Total comprehensive income
56
5
1In 2020, Neles’ balance sheet and income statement figures reflect Neles’ financials for the three-month period ending September 2020. In 2021, Neles’ balance sheet and
income statement figures reflect Neles’ financials from October 2020 to September 2021.
Valmet had no material transactions with its associated
companies in 2021 or 2020, or material receivables or liabilities
as at December 31, 2021, or December 31, 2020.
Reconciliation to carrying values in Valmet Group:
Neles
SAC
Other
EUR million
2021
2020
2021
2020
2021
2020
Net assets at beginning of the period1
253
253
52
46
-4
4
Translation differences
6
-1
Profit for the period
50
14
9
9
3
-8
Other comprehensive income for the
period
7
-9
Other changes in net assets
-5
Dividends paid
-33
-4
-2
Net assets at end of the period
277
253
64
52
-1
-4
Valmet's share of net assets2
82
75
14
11
Notional goodwill and fair value
adjustments
365
380
1
Carrying value at end of the period
447
455
14
13
Market value of listed shares
608
482
1  Neles as at September 30, 2020 in 2021 and as at July 1, 2020 in 2020.
2  Unrecognized share of losses related to Other associated companies was EUR 1 million in 2020.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
77
Changes in investments in associated companies during the period:
Year ended Dec 31,
EUR million
2021
2020
Historical cost
Historical cost at beginning of the period
464
8
Additions
456
Impairments
-1
Historical cost at end of the period
464
464
Equity adjustments
Equity adjustments at beginning of the period
4
4
Profit for the period
17
4
Other comprehensive income for the period
2
-2
Dividends received
-11
Expensing of fair value adjustments
-14
-3
Other adjustments
-1
Equity adjustments at end of the period
-3
4
Carrying value at end of the period
461
468
23 | Audit fees
In 2021, the Annual General Meeting of Valmet Oyj elected
Authorised Public Accountants PricewaterhouseCoopers Oy as
Valmet Oyj’s auditor. The below table presents fees for audit and
other services provided by PricewaterhouseCoopers Oy and its
affiliates (PwC) to Valmet Group.
Year ended Dec 31,
EUR million
2021
2020
Audit
-1.7
-1.7
Services under the Finnish Auditing Act, chapter 1, section 1(1), point 2
-0.5
Tax consulting
-0.1
Other services
-0.4
-0.1
Total
-2.6
-1.9
In 2021, PricewaterhouseCoopers Oy has provided non-audit
services to entities of Valmet Group in total of EUR 0.3 million
(EUR 0.1 million) with the services consisting of tax and other
services.
24 | Contingencies and commitments
Valmet Oyj, with its subsidiaries, and financial institutions have
guaranteed commitments arising from the ordinary course of
business of Valmet Group up to a maximum of EUR 1,406 million
and EUR 1,032 million as at December 31, 2021, and 2020,
respectively.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
78
25 | Related party information
Valmet’s related parties include Valmet Group companies (see
Note 26) and associated companies and joint ventures (see Note
22) as well as the members of Valmet’s Board of Directors and
Executive Team.
Remuneration of Chief Executive Officer and
other Executive Team members
The table below presents the expenses related to management
compensation that have been recognized in profit or loss. More
information about share-based payments is presented in
Note 14.
EUR thousand
Salaries
and other
short-term
benefits
Performance
bonuses
Share-based
payments
Post-
retirement
benefits
Total
2021
President and CEO
-697
-637
-734
-334
-2,402
Other Executive Team members
-2,971
-1,282
-2,672
-1,297
-8,224
Total
-3,669
-1,920
-3,406
-1,631
-10,626
2020
President and CEO
-680
-540
-455
-315
-1,991
Other Executive Team members
-3,082
-953
-1,600
-1,210
-6,845
Total
-3,762
-1,493
-2,055
-1,525
-8,836
The President and CEO is entitled to retire when reaching 63
years of age. All other Executive Team members belong to the
pension systems of their country of residence and have a
statutory retirement age. The President and CEO and members
of the Executive Team belong to supplementary defined
contribution pension plans.
Contributions to the plans are 15–20 percent of the employee’s
annual salary. Expenses are included in the post-retirement
benefits together with statutory pension benefits presented in
the table above. The final benefit received by the employee
depends on the return on the plan’s investments.
Remuneration paid to members of the Board of Directors
EUR thousand
2021
Mikael Mäkinen, Chairman
-141
Aaro Cantell, Vice Chairman
-89
Pekka Kemppainen, Member
-80
Per Lindberg, Member since March 23, 2021
-67
Monika Maurer, Member
-82
Eriikka Söderström, Member
-88
Tarja Tyni, Member
-81
Rogério Ziviani, Member
-74
Juha Pöllänen, Personnel Representative since March 23, 2021
-11
Eija Lahti-Jäntti, Personnel Representative until March 23, 2021
-2
Total
-715
As at December 31, 2021, the aggregate shareholding of the
Board of Directors, the President and CEO and other Executive
Team members was 717,906 shares (700,993 shares as at
December 31, 2020).
Valmet has no loan receivables from the Executive Team or the
members of the Board of Directors. No pledges or other
commitments have been given on behalf of management or
shareholders.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
79
26 | Subsidiaries
Company name
Country of
incorporation
and place of
business
Primary nature
of business
Parent holding, %
Group ownership
interest, %
Valmet Pty Ltd
Australia
Sales
100.0
Valmet GesmbH
Austria
Sales
100.0
Valmet Celulose Papel e Energia Ltda.
Brazil
Manufacturing
100.0
Valmet Fabrics Tecidos Técnicos Ltda.
Brazil
Manufacturing
100.0
GL&V Brasil Equipamentos, Comércio e Serviços Ltda.
Brazil
Sales
100.0
Valmet Ltd.
Canada
Sales
100.0
Valmet S.A.
Chile
Manufacturing
100.0
Valmet (China) Co., Ltd.
China
Manufacturing
100.0
Valmet Automation (Shanghai) Co., Ltd.
China
Manufacturing
100.0
Valmet Fabrics (China) Co., Ltd.
China
Manufacturing
100.0
Valmet Paper (Shanghai) Co., Ltd.
China
Manufacturing
100.0
Valmet Paper Technology (China) Co., Ltd.
China
Manufacturing
100.0
Valmet Paper Technology (Guangzhou) Co., Ltd.
China
Manufacturing
100.0
Valmet Paper Technology (Xi'an) Co., Ltd.
China
Manufacturing
75.0
Valmet Technologies Co., Ltd.
China
Sales
100.0
Valmet Paper Machinery (Changzhou) Co., Ltd.
China
Manufacturing
100.0
Valmet d.o.o.
Croatia
Manufacturing
100.0
Valmet s.r.o.
Czech Republic
Manufacturing
100.0
Valmet Technologies Oü
Estonia
Sales
100.0
Valmet Automation Oy
Finland
Manufacturing
100.0
100.0
Valmet ECP Oy1
Finland
Manufacturing
100.0
Valmet Kauttua Oy
Finland
Manufacturing
100.0
Valmet Technologies Oy
Finland
Manufacturing
100.0
100.0
Valmet Automation SAS
France
Sales
100.0
Valmet SAS
France
Manufacturing
100.0
Valmet Deutschland GmbH
Germany
Holding
100.0
Valmet GmbH
Germany
Sales
100.0
Valmet Plattling GmbH
Germany
Manufacturing
100.0
EWK Umwelttechnik GmbH
Germany
Manufacturing
100.0
Valmet Technologies and Services Private Limited
India
Manufacturing
100.0
Valmet Technologies Private Limited
India
Manufacturing
100.0
PT Valmet
Indonesia
Sales
100.0
PT Valmet Automation Indonesia
Indonesia
Sales
100.0
PT Valmet Technology Center
Indonesia
Manufacturing
100.0
Valmet Como S.R.L1
Italy
Manufacturing
100.0
Valmet S.p.A.
Italy
Manufacturing
100.0
Valmet Technologies S.R.L.1
Italy
Sales
100.0
Valmet K.K.
Japan
Sales
100.0
Valmet Technologies Sdn. Bhd.
Malaysia
Sales
100.0
Valmet Technologies S. de R.L. de C.V.
Mexico
Sales
100.0
1 Under liquidation.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
80
Company name
Country of
incorporation
and place of
business
Primary nature
of business
Parent holding, %
Group ownership
interest, %
Valmet B.V.
Netherlands
Sales
100.0
Valmet AS
Norway
Sales
100.0
Valmet Automation Sp. z o.o.
Poland
Manufacturing
100.0
Valmet Jelenia Góra Sp. z o.o.
Poland
Holding
100.0
Valmet Services Sp. z o.o.
Poland
Manufacturing
100.0
Valmet Steel Structures Sp. z o.o.
Poland
Manufacturing
100.0
Valmet Technologies and Services S.A.
Poland
Manufacturing
100.0
Valmet Technologies Sp. z.o.o.1
Poland
Manufacturing
100.0
"Inwestycja 2000" Przedsiębiorstwo Produkcyjno-Handlowo-
Usługowe Sp. z o.o.
Poland
Holding
100.0
Valmet Lda
Portugal
Manufacturing
100.0
Valmet Inc.
Republic of Korea
Sales
100.0
Valmet JSC
Russia
Sales
100.0
Valmet Pte. Ltd.
Singapore
Sales
100.0
Valmet South Africa (Pty) Ltd
South Africa
Sales
100.0
Valmet Technologies, S.A.U.
Spain
Manufacturing
100.0
Valmet Technologies Zaragoza, S.L.
Spain
Manufacturing
81.0
Valmet AB
Sweden
Manufacturing
100.0
100.0
Valmet Co., Ltd.
Thailand
Sales
100.0
Valmet Selüloz Kagit ve Enerji Teknolojileri A.S.
Turkey
Sales
100.0
Valmet Process Technologies and Services LLC2
United Arab
Emirates
Sales
49.0
Valmet Automation Limited1
United Kingdom
Sales
100.0
Valmet Limited
United Kingdom
Manufacturing
100.0
Valmet, Inc.
USA
Sales
73.5
100.0
Valmet Co., Ltd.
Vietnam
Sales
100.0
1Under liquidation.
2Based on contractual arrangement, the Group has full control of the company and is consolidating the entity 100%.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
81
27 | Events after the reporting period
There were no subsequent events after the reporting period that
required recognition or disclosure.
28 | New accounting standards
New IFRS’s adopted
Valmet Group has applied new standards, amendments and
interpretations published by IASB that are effective for the first
time for financial reporting periods commencing on January 1,
2021. These standards, amendments and interpretations did not
have a material impact on the results or financial position of
Valmet Group, or the presentation of financial statements.
New IFRS’s not yet adopted
Valmet Group has not identified any new standards,
amendments or interpretations published by IASB that apply for
the first time to financial reporting periods commencing on or
after January 1, 2022, that are expected to have a material
impact on the results or financial position of Valmet Group, or
the presentation of financial statements.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
82
Parent company statement of income, FAS
Year ended Dec 31,
EUR
Note
2021
2020
Other operating income
3
18,869,751.29
13,132,554.68
Personnel expenses
2
-17,148,845.38
-14,577,384.69
Depreciation and amortization
7
-1,093,875.93
-733,654.43
Other operating expenses
3, 4
-17,702,751.76
-12,136,035.97
Operating profit
-17,075,721.78
-14,314,520.41
Financial income and expenses, net
5
54,786,799.42
47,962,090.30
Profit before appropriations and taxes
37,711,077.64
33,647,569.89
Group contributions
169,448,000.00
187,388,000.00
Income taxes
6
-29,741,329.86
-34,580,381.10
Profit for the period
177,417,747.78
186,455,188.79
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | PARENT COMPANY FINANCIAL STATEMENTS
83
Parent company statement of financial position, FAS
Assets
As at Dec 31,
EUR
Note
2021
2020
Non-current assets
Intangible assets
7
1,811,785.60
2,295,669.74
Property, plant and equipment
7
4,490,916.25
4,832,999.80
Equity investments
8
1,863,129,329.34
1,863,129,329.34
Non-current receivables
10, 11
110,493,726.64
110,175,130.69
Total non-current assets
1,979,925,757.83
1,980,433,129.57
Current assets
Current receivables
10, 11
372,569,506.15
373,399,955.41
Cash and cash equivalents
318,615,613.43
96,407,762.36
Total current assets
691,185,119.58
469,807,717.77
Total assets
2,671,110,877.41
2,450,240,847.34
Equity and liabilities
As at Dec 31,
EUR
Note
2021
2020
Equity
12
Share capital
100,000,000.00
100,000,000.00
Reserve for invested unrestricted equity
430,864,381.31
428,348,225.02
Hedge and other reserves
-655,324.80
-2,709,066.50
Retained earnings
662,778,984.83
613,608,877.26
Profit for the period
177,417,747.78
186,455,188.79
Total equity
1,370,405,789.12
1,325,703,224.57
Liabilities
Non-current liabilities
11, 13
206,278,837.88
449,824,926.84
Current liabilities
11, 14
1,094,426,250.41
674,712,695.93
Total liabilities
1,300,705,088.29
1,124,537,622.77
Total equity and liabilities
2,671,110,877.41
2,450,240,847.34
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | PARENT COMPANY FINANCIAL STATEMENTS
84
Parent company statement of cash flows, FAS
Year ended Dec 31,
EUR thousand
2021
2020
Cash flows from operating activities
Profit before appropriations and taxes
37,711
33,648
Adjustments
Depreciation and amortization
1,094
734
Financial income and expenses, net
-54,787
-47,944
Other non-cash items
-2,111
6,418
Total adjustments
-55,804
-40,792
Change in working capital
-13,298
2,820
Interest and other financial expenses paid
-14,294
-10,459
Dividends received
57,010
51,428
Interest and other financial income received
11,550
8,984
Income taxes paid
-45,424
-29,025
Net cash provided by (+) / used in (-) operating activities
-22,549
16,604
Cash flows from investing activities
Investments in tangible and intangible assets
-268
-1,618
Net increase (-) / decrease (+) in loan receivables from Group companies
14,710
-18,984
Investments in associated companies
-456,164
Net cash provided by (+) / used in (-) investing activities
14,442
-476,766
Cash flows from financing activities:
Purchase of treasury shares
-2,759
-6,463
Issue of treasury shares to Group companies
1,898
1,755
Dividends paid
-134,526
-119,599
Group contribution received
187,388
149,958
Proceeds from non-current debt
100,000
329,000
Repayments of non-current debt
-118,000
-100,889
Net proceeds (+) / repayments (-) of debt from Group companies
-33,376
15,229
Net increase (+) / decrease (-) in Group pool accounts
229,690
126,236
Net cash provided by (+) / used in (-) financing activities
230,315
395,227
Net increase (+) / decrease (-) in cash and cash equivalents
222,208
-64,935
Cash and cash equivalents at beginning of the period
96,408
161,343
Cash and cash equivalents at end of the period
318,616
96,408
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | PARENT COMPANY FINANCIAL STATEMENTS
85
Notes to parent company financial statements
1 | Accounting principles
The parent company’s financial statements have been prepared
in accordance with the Finnish Accounting Standards (FAS).
Where necessary, comparative information has been
reclassified to achieve consistency in disclosure with current
financial year amounts.
Non-current assets
Tangible and intangible assets are measured at historical cost,
less accumulated depreciation according to plan. Land and water
areas are not depreciated.
Depreciation and amortization are calculated on a straight-line
basis over the expected useful lives of the assets as follows:
Other intangible assets
10 years
Buildings and structures
12–30 years
Machinery and equipment
5–10 years
Other tangible assets
20 years
Investments in subsidiaries and other companies are measured
at lower of acquisition cost or fair value.
Financial instruments
Valmet’s financial risk management is carried out centrally by
the Group treasury (hereafter Treasury) under annually
reviewed written policies approved by Valmet’s Board of
Directors. Treasury functions in co-operation with the operating
units to minimize financial risks to both the parent company and
the Group.
Forward exchange derivative contracts are used to hedge
foreign exchange rate risk, and these instruments are measured
at fair value. The change in the fair value of derivative
instruments used to hedge operative items (e.g. foreign
currency denominated sales and purchase transactions) is
reported under Other operating income and expenses in profit or
loss. The change in the fair value of derivatives used to hedge
non-operative items (e.g. interest-bearing financial assets and
liabilities, and other items related to funding) are reported under
Financial income and expenses in profit or loss. The fair value of
forward exchange contracts is determined using forward
exchange market rates at the balance sheet date.
Cash flow hedge accounting is applied to interest rate swaps
hedging future changes in cash flows arising from floating rate
debt. The fair value of the interest rate swaps is calculated as
the present value of the estimated future cash flows arising from
the contract. The gain or loss related to the ineffective portion of
hedging instruments is expensed immediately and is reported
under Financial income and expenses. Interest arising from
interest rate swaps is reported under Financial income and
expenses concurrently with interest expense arising from hedged
floating rate debt.
The derivative contracts used to hedge the commodity risk
related to electricity and nickel are measured at fair value, and
the changes in fair values are recognized in Other operating
income and expenses in profit or loss. The fair value of
commodity derivatives is based on quoted market prices at the
balance sheet date.
Interest-bearing financial investments managed centrally by
the Treasury are measured at fair value. The change in the fair
value is recognized in fair value reserve within Equity in the
Statement of financial position. The fair values of the interest-
bearing financial assets are determined using prevailing market
rates at the balance sheet date.
Pensions
An external pension insurance company manages the parent
company’s statutory and voluntary pension plans that are all
defined contribution in nature. Contributions are expensed to the
Statement of income as incurred.
Deferred taxes
A deferred tax liability or asset has been calculated for all
temporary differences between tax bases of assets and liabilities
and their amounts in financial reporting, using the tax rates
enacted or substantially enacted by the balance sheet date. The
deferred tax liabilities are recognized in the Statement of
financial position in full, and the deferred tax assets are
recognized when it is probable that there will be sufficient
taxable profit against which the asset can be utilized.
Foreign currency transactions
Transactions in foreign currency are recorded at the exchange
rate prevailing on the date of the individual transaction. Foreign
currency denominated monetary items recognized in the
Statement of financial position have been translated into the
functional currency at the exchange rates prevailing at the
balance sheet date. Exchange rate gains and losses related to
operative items are reported under Other operating income and
expenses in the Statement of income, whereas exchange rate
gains and losses related to non-operative items are reported
under Financial income and expenses.
Receivables
Receivables are initially recognized at nominal amounts.
Subsequently they are measured at amortized cost, less
provision for impairment.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
86
Share-based incentive plan
Rewards arising from share-based incentive plans are settled
partly in shares and partly in cash. The shares to be transferred
as part of the plan are obtained in public trading. The acquisition
of shares is recognized as decrease in Retained earnings and
transfer of shares as increase in Reserve for invested
unrestricted equity and Personnel expenses. The part settled in
cash is recognized in the Statement of income under Personnel
expenses at the time of payment.
Leasing
Lease payments have been recognized as rental expenses in the
Statement of income.
2 | Personnel expenses
Year ended Dec 31,
EUR thousand
2021
2020
Salaries and wages
-14,162
-12,250
Pension costs
-2,722
-2,080
Other indirect employee costs
-265
-247
Total
-17,149
-14,577
Remuneration to management:
Year ended Dec 31,
EUR thousand
2021
2020
President and CEO
-2,402
-1,991
Members of the Board
-715
-661
Total
-3,117
-2,652
The President and CEO is entitled to retire when reaching 63
years of age. The President and CEO belongs to a supplementary
defined contribution plan. The contribution to the plan is 20
percent of his annual salary. Expenses are included in the
remuneration to management table above. Additional
information on management remuneration is presented in Note
25 of the Consolidated financial statements.
Number of personnel:
2021
2020
Personnel at end of the period
118
114
Average number of personnel during the period
116
110
3 | Other operating income and expenses
Year ended Dec 31,
EUR thousand
2021
2020
Services for Group companies
14,362
13,133
Change in fair value of derivatives
4,508
Other operating income, total
18,870
13,133
Consulting and other services
-12,872
-8,190
IT
-1,277
-875
Change in fair value of derivatives
-96
Other
-3,554
-2,975
Other operating expenses, total
-17,703
-12,136
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
87
4 | Audit fees
Year ended Dec 31,
EUR thousand
2021
2020
Audit
-423
-407
Services under the Finnish Auditing Act, chapter 1, section 1(1), point 2
-509
Tax consulting
-48
-58
Other services
-343
-72
Total
-1,322
-537
5 | Financial income and expenses
Year ended Dec 31,
2021
2020
EUR thousand
Group
companies
Others
Total
Group
companies
Others
Total
Dividends received
47,000
10,010
57,010
51,000
428
51,428
Interest income
5,340
131
5,472
5,905
117
6,022
Interest expenses
-371
-4,425
-4,796
-612
-4,300
-4,913
Net gain/loss from foreign exchange
-6,925
7,407
483
-6,609
6,013
-596
Interest component from forward contracts
-4,188
3,702
-486
-1,276
-974
-2,250
Other financial expenses
-2,895
-2,895
-1,730
-1,730
Total
40,856
13,931
54,787
48,408
-445
47,962
6 | Income taxes
Year ended Dec 31,
EUR thousand
2021
2020
Income tax for the financial period
-29,950
-34,059
Income tax for prior periods
181
-494
Change in deferred taxes
28
-28
Total
-29,741
-34,580
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
88
7 | Intangible assets and property, plant and equipment
EUR thousand
Intangible
assets
Land areas
Buildings
and
structures
Machinery
and
equipment
Other
tangible
assets
Tangible
assets total
Total
2021
Acquisition cost at beginning of the
period
2,739
809
9,208
592
557
11,166
13,904
Additions
268
268
268
Acquisition cost at end of the period
2,739
809
9,476
592
557
11,434
14,172
Accumulated depreciation at
beginning of the period
-443
-5,512
-592
-229
-6,333
-6,776
Depreciation charges for the period
-484
-585
-25
-610
-1,094
Accumulated depreciation at end of
the period
-927
-6,097
-592
-254
-6,943
-7,870
Carrying value at end of the
period
1,812
809
3,379
303
4,491
6,303
EUR thousand
Intangible
assets
Land areas
Buildings
and
structures
Machinery
and
equipment
Other
tangible
assets
Tangible
assets total
Total
2020
Acquisition cost at beginning of the
period
968
809
9,146
591
557
11,104
12,071
Additions
1,772
62
62
1,834
Acquisition cost at end of the period
2,739
809
9,208
592
557
11,166
13,904
Accumulated depreciation at
beginning of the period
-318
-4,929
-591
-205
-5,725
-6,042
Depreciation charges for the period
-125
-583
-25
-608
-734
Accumulated depreciation at end of
the period
-443
-5,512
-592
-229
-6,333
-6,776
Carrying value at end of the
period
2,296
809
3,696
328
4,833
7,129
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
89
8 | Investments
EUR thousand
Shares in
Group
companies
Other shares
Investments in
associated
companies
Investments
total
2021
Acquisition cost at beginning of the period
1,405,474
1,492
456,164
1,863,129
Additions
Disposals
Acquisition cost at end of the period
1,405,474
1,492
456,164
1,863,129
Carrying value at end of the period
1,405,474
1,492
456,164
1,863,129
EUR thousand
Shares in
Group
companies
Other shares
Investments in
associated
companies
Investments
total
2020
Acquisition cost at beginning of the period
1,405,474
1,492
1,406,965
Additions1
456,164
456,164
Disposals
Acquisition cost at end of the period
1,405,474
1,492
456,164
1,863,129
Carrying value at end of the period
1,405,474
1,492
456,164
1,863,129
1Valmet acquired 29.5 percent of the shares and voting rights in Neles Corporation.
9 | Subsidiaries
Company name
Domicile
Ownership %
Valmet Technologies Oy
Finland, Helsinki
100.0
Valmet AB
Sweden, Sundsvall
100.0
Valmet, Inc.
USA, Duluth
73.5
Valmet Automation Oy
Finland, Helsinki
100.0
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
90
10 | Specification of receivables
Non-current receivables:
As at Dec 31,
EUR thousand
2021
2020
Loan receivables from Group companies
98,803
79,978
Deferred tax assets
616
1,102
Derivatives from Group companies
1,519
11,006
Derivatives from others
9,555
18,088
Non-current receivables total
110,494
110,175
Current receivables:
As at Dec 31, 2021
As at Dec 31, 2020
EUR thousand
Group
companies
Others
Total
Group
companies
Others
Total
Trade receivables from
9,606
9,606
7,839
19
7,857
Loan receivables from
38,269
38,269
63,651
63,651
Group pool accounts
94,029
94,029
32,701
32,701
Prepaid expenses and accrued income from
193,302
37,347
230,649
218,433
50,578
269,011
Other receivables from
16
16
179
179
Current receivables total
335,207
37,363
372,570
322,624
50,776
373,400
Specification of prepaid expenses and accrued income:
As at Dec 31,
EUR thousand
2021
2020
Prepaid expenses and accrued income from Group companies
Group contribution receivables
169,448
187,388
Accrued interest income
1,441
1,467
Derivatives
20,409
28,740
Other
2,004
838
Total
193,302
218,433
Other prepaid expenses and accrued income
Derivatives
32,748
48,792
Other
4,599
1,787
Total
37,347
50,578
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
91
11 | Financial assets and liabilities recognized at fair value
Notional amounts and fair values as at December 31:
EUR thousand
Notional
amount
Fair value,
assets
Fair value,
liabilities
Fair value,
net
Changes in
fair value
recognized
in profit or
loss
Changes in
fair value
recognized
in hedge
reserve
2021
Forward exchange contracts
With Group companies
2,717,655
21,937
-36,153
-14,215
2,508
Others
3,051,457
37,982
-24,349
13,633
-5,994
Interest rate swaps1
Others
75,000
567
-1,540
-972
-12
-819
Electricity forward contracts2
Others
171
3,646
3,646
4,148
Nickel commodity swaps3
With Group companies
42
-74
-74
-33
Others
42
74
74
33
EUR thousand
Notional
amount
Fair value,
assets
Fair value,
liabilities
Fair value,
net
Changes in
fair value
recognized
in profit or
loss
Changes in
fair value
recognized
in hedge
reserve
2020
Forward exchange contracts
With Group companies
2,403,856
39,756
-70,772
-31,017
-35,150
Others
2,746,934
66,138
-38,476
27,662
41,970
Interest rate swaps1
Others
75,000
589
-4,117
-3,528
-26
-3,386
Electricity forward contracts2
Others
165
177
-680
-503
-774
Nickel commodity swaps3
With Group companies
24
-4
-4
-41
Others
24
4
4
41
1All interest rate swaps have been designated to cash flow hedge accounting relationships.
2Notional amount in GWh.
3Notional amount in metric tons.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
92
Maturities of financial derivatives as at December 31:
2022
2023
2024
2025
2026 and
later
2021
Notional amounts
Forward exchange contracts1
4,918,852
836,253
14,007
Electricity forward contracts2
101
70
Nickel commodity swaps3
84
Interest rate swaps1
30,000
45,000
Fair values, EUR thousand
Forward exchange contracts
-668
93
-7
Electricity forward contracts
3,118
529
Nickel commodity swaps
Interest rate swaps
-153
-1,387
567
2021
2022
2023
2024
2025 and
later
2020
Notional amounts
Forward exchange contracts1
4,253,780
797,929
98,924
157
Electricity forward contracts2
93
55
18
Nickel commodity swaps3
48
Interest rate swaps1
75,000
Fair values, EUR thousand
Forward exchange contracts
-3,194
80
-215
-26
Electricity forward contracts
-319
-218
35
Nickel commodity swaps
Interest rate swaps
-142
-3,386
1.Notional amount in EUR thousand.
2.Notional amount in GWh.
3.Notional amount in metric tons.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
93
Classification of financial assets and liabilities as at December 31:
As at Dec 31,
EUR thousand1
2021
2020
Non-current financial assets
Equity investments at amortized cost
1,405,474
1,405,474
Equity investments at fair value through profit or loss
457,656
457,656
Loan receivables at amortized cost
98,803
79,978
Derivative financial instruments at fair value through profit or loss
10,507
28,534
Derivative financial instruments qualified for hedge accounting
567
561
Carrying value at end of the period
1,973,007
1,972,202
Current financial assets
Loan receivables at amortized cost
38,269
63,651
Trade receivables at amortized cost
9,606
7,857
Derivative financial instruments at fair value through profit or loss
53,157
77,532
Cash and cash equivalents at amortized cost
318,616
96,408
Carrying value at end of the period
419,648
245,448
As at Dec 31,
EUR thousand1
2021
2020
Non-current financial liabilities
Loans from financial institutions at amortized cost
195,000
417,000
Derivative financial instruments at fair value through profit or loss
9,892
28,878
Derivative financial instruments qualified for hedge accounting
1,387
3,947
Carrying value at end of the period
206,279
449,825
Current financial liabilities
Loans from financial institutions at amortized cost
222,000
18,000
Trade payables at amortized cost
5,052
5,380
Derivative financial instruments at fair value through profit or loss
50,703
81,049
Carrying value at end of the period
277,756
104,429
1Carrying values presented in the table approximate fair values.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
94
12 | Statement of changes in equity
Year ended Dec 31,
EUR thousand
2021
2020
Share capital at beginning of the period
100,000
100,000
Share capital at end of the period
100,000
100,000
Reserve for invested unrestricted equity at beginning of the period
428,348
426,090
Share-based payments
2,516
2,258
Reserve for invested unrestricted equity at end of the period
430,864
428,348
Hedge and other reserves at beginning of the period
-2,709
-1,682
Additions
2,054
-1,027
Hedge and other reserves at end of the period
-655
-2,709
Retained earnings at beginning of the period
800,064
739,671
Dividends paid
-134,526
-119,599
Purchase of treasury shares
-2,759
-6,463
Retained earnings at end of the period
662,779
613,609
Profit for the period
177,418
186,455
Total equity at end of the period
1,370,406
1,325,703
Statement of distributable funds:
As at Dec 31,
EUR
2021
2020
Reserve for invested unrestricted equity
430,864,381.31
428,348,225.02
Hedge and other reserves
-655,324.80
-2,709,066.50
Retained earnings
662,778,984.83
613,608,877.26
Profit for the period
177,417,747.78
186,455,188.79
Total distributable funds
1,270,405,789.12
1,225,703,224.57
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
95
13 | Non-current liabilities
As at Dec 31,
EUR thousand
2021
2020
Loans from financial institutions
195,000
417,000
Derivatives from Group companies
8,509
18,129
Derivatives from others
2,769
14,696
Non-current liabilities total
206,279
449,825
Maturities of financial liabilities as at December 31:
EUR thousand
2022
2023
2024
2025
2026 and later
Loans from financial institutions
222,000
39,978
39,978
30,978
84,066
Trade payables and other financial liabilities
5,052
Total
227,052
39,978
39,978
30,978
84,066
EUR thousand
2021
2022
2023
2024
2025 and later
Loans from financial institutions
18,000
322,000
25,692
25,692
43,616
Trade payables and other financial liabilities
5,380
Total
23,380
322,000
25,692
25,692
43,616
The information presented in above maturity tables excludes the impact of derivatives.
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
96
14 | Current liabilities
As at Dec 31, 2021
As at Dec 31, 2020
EUR thousand
Group
companies
Others
Total
Group
companies
Others
Total
Current portion of non-current loans
222,000
222,000
18,000
18,000
Trade payables
1,205
3,847
5,052
867
4,513
5,380
Accrued expenses and deferred income
27,842
33,597
61,439
52,660
52,924
105,584
Other current interest-bearing debt
26,996
26,996
57,998
57,998
Group pool accounts
778,383
778,383
487,365
487,365
Other liabilities and provisions
556
556
385
385
Current liabilities total
834,426
260,000
1,094,426
598,890
75,822
674,713
Specification of accrued expenses and deferred income:
As at Dec 31,
EUR thousand
2021
2020
Accrued expenses and deferred income to Group companies
Accrued interest expenses
16
19
Derivatives
27,737
52,642
Other
89
Total
27,842
52,660
Accrued expenses and deferred income to others
Accrued interest expenses
2,087
2,149
Derivatives
22,966
28,407
Accrued salaries, wages and social costs
4,300
3,245
Accrued income taxes
3,264
18,919
Other
980
203
Total
33,597
52,924
15 | Other contingencies
Guarantees:
As at Dec 31,
EUR thousand
2021
2020
Guarantees on behalf of Group companies
1,302,112
937,745
Guarantees on own behalf
201
Total
1,302,313
937,745
Lease commitments:
As at Dec 31,
EUR thousand
2021
2020
Payments in the following year
852
782
Payments later
749
139
Total
1,601
921
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | NOTES TO PARENT COMPANY FINANCIAL STATEMENTS
97
List of account books used in parent company
Voucher description
Voucher class
Voucher format
General journal and general ledger
In electronic format
Specifications of accounts receivable and
payable
In electronic format
Fixed assets transactions
770, 774, 778, 782, 783, 786
In electronic format
Bank transactions
425, 426, 500–692, 694, 699, 730, 950, 960, 970
In electronic format
Sales invoices
300, 305, 310, 320, 330, 350, 400, 410, 424,
491–499, 802, 930, 940
In electronic format
Purchase invoices
100, 110, 115, 120, 130, 140, 150, 160, 190,
191, 290, 291–294, 297–299, 737, 801, 824,
830, 910
In electronic format
Travel invoices
755
In electronic format
Salary transactions
750
In electronic format
Journal vouchers
700, 710, 715, 720, 725, 740, 756, 793, 900,
980, 985, 990
In electronic format
Financial transactions
760, 765, 768
In electronic format
Opening balance
791, 792
In electronic format
VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | LIST OF ACCOUNT BOOKS USED IN PARENT COMPANY
98
Signatures of Board of Directors’ Report and
Financial Statements
Espoo, February 3, 2022
Mikael Mäkinen
Aaro Cantell
Chairman of the Board
Vice Chairman of the
Board
Pekka Kemppainen
Per Lindberg
Monika Maurer
Member of the Board
Member of the Board
Member of the Board
Eriikka Söderström
Tarja Tyni
Rogério Ziviani
Member of the Board
Member of the Board
Member of the Board
Pasi Laine
President and CEO
The Auditor’s Note
Our auditor’s report has been issued today.
Helsinki, February 3, 2022
PricewaterhouseCoopers Oy
Authorised Public Accountant Firm
Pasi Karppinen
Authorised Public Accountant
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | SIGNATURES OF BOARD OF DIRECTORS’ REPORT AND
FINANCIAL STATEMENTS
99
Auditor’s Report (Translation of the Finnish Original)
To the Annual General Meeting of Valmet Oyj
Report on the Audit of the
Financial Statements
Opinion
In our opinion
the consolidated financial statements give a true and fair view
of the group’s financial position and financial performance and
cash flows in accordance with International Financial Reporting
Standards (IFRS) as adopted by the EU
the financial statements give a true and fair view of the parent
company’s financial performance and financial position in
accordance with the laws and regulations governing the
preparation of the financial statements in Finland and comply
with statutory requirements.
Our opinion is consistent with the additional report to the Audit
Committee.
What we have audited
We have audited the financial statements of Valmet Oyj
(business identity code 2553019-8) for the year ended 31
December 2021. The financial statements comprise:
the consolidated statement of financial position, consolidated
statement of income, consolidated statement of
comprehensive income, consolidated statement of changes in
equity, consolidated statement of cash flows and notes,
including a summary of significant accounting policies
the parent company’s balance sheet, income statement,
statement of cash flows and notes.
Basis for Opinion
We conducted our audit in accordance with good auditing
practice in Finland. Our responsibilities under good auditing
practice are further described in the Auditor’s Responsibilities for
the Audit of the Financial Statements section of our report.
We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion.
Independence
We are independent of the parent company and of the group
companies in accordance with the ethical requirements that are
applicable in Finland and are relevant to our audit, and we have
fulfilled our other ethical responsibilities in accordance with these
requirements.
To the best of our knowledge and belief, the non-audit services
that we provided to the parent company and to the group
companies are in accordance with the applicable law and
regulations in Finland and we have not provided non-audit
services that are prohibited under Article 5(1) of Regulation (EU)
No 537/2014. The non-audit services that we have provided are
disclosed in note 23 to the Financial Statement.
Our Audit Approach
Overview
Overall group materiality: € 19.0
million, which represents 5% of 
profit before tax
We conducted audit work in all
major countries covering all key
reporting units. The focus of our
work was on the most significant
reporting units in Finland,
Sweden, USA, Brazil and China.
Accounting for long-term capital
projects and long-term service
contracts
Timing of revenue recognition
for service contracts and
automation business related
contracts
Goodwill valuation
As part of designing our audit, we determined materiality and
assessed the risks of material misstatement in the financial
statements. In particular, we considered where management
made subjective judgements; for example, in respect of
significant accounting estimates that involved making
assumptions and considering future events that are inherently
uncertain.
Materiality
The scope of our audit was influenced by our application of
materiality. An audit is designed to obtain reasonable assurance
whether the financial statements are free from material
misstatement. Misstatements may arise due to fraud or error.
They are considered material if individually or in aggregate, they
could reasonably be expected to influence the economic
decisions of users taken on the basis of the financial statements.
Based on our professional judgement, we determined certain
quantitative thresholds for materiality, including the overall
group materiality for the consolidated financial statements as set
out in the table below. These, together with qualitative
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considerations, helped us to determine the scope of our audit
and the nature, timing and extent of our audit procedures and to
evaluate the effect of misstatements on the financial statements
as a whole.
Overall group
materiality
€ 19.0 million (previous year
€ 14.5 million)
How we
determined it
5% of profit before tax
Rationale for
the materiality
benchmark applied
Profit before tax is a
generally accepted
benchmark. We chose 5%,
which is within the range of
acceptable quantitative
materiality thresholds in
auditing standards.
How we tailored our group audit scope
We tailored the scope of our audit, taking into account the
structure of the group, the accounting processes and controls,
and the industry in which the group operates.
We conducted audit work in all key countries covering all key
reporting units. The group audit scope was focused on the most
significant reporting units in Finland, Sweden, USA, Brazil, and
China, where we performed an audit of the complete financial
information due to their size and their risk characteristics.
Additionally, we performed audits of one or more financial
statement line items or specified audit procedures at other
reporting components based on our overall risk assessment and
materiality. We also carried out specific audit procedures over
group functions and areas of significant judgement, including
taxation, goodwill and material litigation. For the remaining
reporting units, we performed other procedures to confirm there
were no significant risks of material misstatement in the group
financial statements.
Key Audit Matters
Key audit matters are those matters that, in our professional
judgment, were of most significance in our audit of the financial
statements of the current period. These matters were addressed
in the context of our audit of the financial statements as a
whole, and in forming our opinion thereon, and we do not
provide a separate opinion on these matters.
As in all of our audits, we also addressed the risk of
management override of internal controls, including among
other matters consideration of whether there was evidence of
bias that represented a risk of material misstatement due to
fraud.
Key audit matter in the audit of the group
Accounting for long-term capital projects and long-term
service contracts
Refer to note 3 to the consolidated financial statements for the
related disclosures.
Over time revenue recognition for long-term capital projects
and long-term service contracts is significant to the financial
statements based on the quantitative materiality and the degree
of management judgment required to account for revenue
recognition. The complexity and judgments are mainly related to
the estimation of project cost, which serves as a basis for the
determination of the percentage of completion, which the group
applies for recognizing revenues and for the assessment of
provisions for projects and potential loss-making contracts.
The total amount of revenue and profit to be recognized under
long-term capital projects and long-term service contracts can
be affected by changes in conditions and circumstances over
time, such as:
modifications and scope changes to the original contract due
to changes in client specifications
uncertainties and risks relating to assumptions utilized in the
estimation of project cost, components delays, overruns or
other circumstances that impacts the project cost of
completion.
This matter is a significant risk of material misstatement referred
to in Article 10(2c) of Regulation (EU) No 537/2014.
How our audit addressed the key audit matter
Our procedures included understanding of the end-to-end
revenue recognition process relating to long-term capital
projects and long-term service contracts. We identified and
tested certain key internal controls and IT systems supporting
revenue recognition and project management and accounting.
We have met and discussed regularly with business line and
corporate management to identify new significant and high-risk
projects, existing projects with significant fluctuations in gross
margins, and potentially loss-making projects, including those
with ongoing disputes and litigations.
We have performed detailed procedures on individually
significant and high-risk projects. This includes assessing the
reasonableness of estimated project cost of completion by
obtaining an understanding of the cost model and key
assumptions utilized in the estimates, and challenging
management’s judgments and estimates.  In addition, we have
also inspected pricing and sales forecasts, and other relevant
supporting evidences utilized in the development of cost
estimates such as historical data, price quotations, and
engineering specifications.
In addition, we have discussed the progress of projects with
business line management and certain project management
representatives.
Further, we have performed a lookback analysis by comparing
actual project outcomes to their related cost estimates to obtain
perspective on the accuracy of the estimation process.
With the outcome of those discussions and the results of our
audit procedures, we assessed management’s assumptions in
the determination of the project cost estimate.
Timing of revenue recognition for service contracts and
automation business related contracts
Refer to note 3 to the consolidated financial statements for the
related disclosures.
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The company has several revenue streams relating to service
and automation contracts where revenue is recognised at a point
in time.
We focused on this area because the significant portion of the
group net sales arises from these contracts and there is a risk
that revenue is recognised in the incorrect period.
How our audit addressed the key audit matter
Our procedures included understanding of the end-to- end
revenue recognition process.
Through this, we have identified the appropriate period before
and after year-end wherein risk of misstatement is likely to
arise, and tested revenue transactions in these periods and
inspected supporting evidences including customer contracts and
sales orders, invoices, delivery and freight documents, and
collection supports.
We have also tested credit notes issued subsequent to year-
end to identify potential indicators of premature revenue
recognition in relation to billing goods or services that do not
meet the agreed delivery terms.
Goodwill valuation
Refer to notes 4 and 20 to the consolidated financial statements
for the related disclosures.
At 31 December 2021 the group’s goodwill balance is valued at
730 million euro which includes 10 million euro goodwill from the
business combinations in 2021.
Under IFRS the company is required to annually test goodwill
for impairment. Goodwill valuation was important to our audit
due to the size of the goodwill balance and because the
assessment of the value in use of the group’s Cash Generating
Units is complex, involving judgement about the future results of
the business by estimating future, EBITDAs and inflation rates
and determining the discount rate for the calculations. We
focused on the risk that goodwill may be overstated.
Based on the annual goodwill impairment test management
concluded that no goodwill impairment was needed.
How our audit addressed the key audit matter
For the business combinations, we assessed the methodology
adopted by management for calculating the purchase price, fair
values of the acquired assets and liabilities, and the resulting
goodwill. We also tested the key assumptions in the valuation
models.
We evaluated management’s future cash flow forecasts and
the process by which they were drawn up, including comparing
them to the latest Board  approved budgets, and testing the
underlying calculations. We evaluated and challenged the
company’s future cash flow forecasts in a discussion with
management of the business involved, and the process by which
they were drawn up, and tested the underlying value in use
calculations. We compared the current year actual results to the
figures for the financial year ended 31 December 2021 included
in the prior year impairment models to consider whether any
forecasts included assumptions that have proven to be
optimistic.
We evaluated and challenged the discount rate used.
We assessed the sensitivity analysis that had been performed
by management around the key drivers of the cash flow
forecasts, which were:
the projected EBITDAs
the discount rate
to identify how much each of these key drivers needed to
change, either individually or collectively, before the goodwill
was impaired.
We also evaluated the likelihood of such a movement in those
key assumptions that would require for goodwill to be impaired.
We assessed the adequacy of the disclosures in note 4, by
checking that they were compliant with IFRSs and that their
presentation was consistent with our understanding of the key
issues and sensitivities in the valuation.
We have no key audit matters to report with respect to our
audit of the parent company financial statements.
There are no significant risks of material misstatement referred
to in Article 10(2c) of Regulation (EU) No 537/2014 with respect
to the parent company financial statements.
Responsibilities of the Board of Directors and the
Managing Director for the Financial Statements
The Board of Directors and the Managing Director are
responsible for the preparation of consolidated financial
statements that give a true and fair view in accordance with
International Financial Reporting Standards (IFRS) as adopted
by the EU, and of financial statements that give a true and fair
view in accordance with the laws and regulations governing the
preparation of financial statements in Finland and comply with
statutory requirements. The Board of Directors and the
Managing Director are also responsible for such internal control
as they determine is necessary to enable the preparation of
financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, the Board of Directors
and the Managing Director are responsible for assessing the
parent company’s and the group’s ability to continue as a going
concern, disclosing, as applicable, matters relating to going
concern and using the going concern basis of accounting. The
financial statements are prepared using the going concern basis
of accounting unless there is an intention to liquidate the parent
company or the group or to cease operations, or there is no
realistic alternative but to do so.
Auditor’s Responsibilities for the Audit of the Financial
Statements
Our objectives are to obtain reasonable assurance about
whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to
issue an auditor’s report that includes our opinion. Reasonable
assurance is a high level of assurance but is not a guarantee
that an audit conducted in accordance with good auditing
practice will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are
considered material if, individually or in the aggregate, they
could reasonably be expected to influence the economic
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decisions of users taken on the basis of these financial
statements.
As part of an audit in accordance with good auditing practice,
we exercise professional judgment and maintain professional
skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the
financial statements, whether due to fraud or error, design
and perform audit procedures responsive to those risks, and
obtain audit evidence that is sufficient and appropriate to
provide a basis for our opinion. The risk of not detecting a
material misstatement resulting from fraud is higher than for
one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the
override of internal control.
Obtain an understanding of internal control relevant to the
audit in order to design audit procedures that are appropriate
in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the parent company’s or the
group’s internal control.
Evaluate the appropriateness of accounting policies used and
the reasonableness of accounting estimates and related
disclosures made by management.
Conclude on the appropriateness of the Board of Directors’
and the Managing Director’s use of the going concern basis of
accounting and based on the audit evidence obtained, whether
a material uncertainty exists related to events or conditions
that may cast significant doubt on the parent company’s or
the group’s ability to continue as a going concern. If we
conclude that a material uncertainty exists, we are required to
draw attention in our auditor’s report to the related disclosures
in the financial statements or, if such disclosures are
inadequate, to modify our opinion. Our conclusions are based
on the audit evidence obtained up to the date of our auditor’s
report. However, future events or conditions may cause the
parent company or the group to cease to continue as a going
concern.
Evaluate the overall presentation, structure and content of the
financial statements, including the disclosures, and whether
the financial statements represent the underlying transactions
and events so that the financial statements give a true and
fair view.
Obtain sufficient appropriate audit evidence regarding the
financial information of the entities or business activities
within the group to express an opinion on the consolidated
financial statements. We are responsible for the direction,
supervision and performance of the group audit. We remain
solely responsible for our audit opinion
We communicate with those charged with governance regarding,
among other matters, the planned scope and timing of the audit
and significant audit findings, including any significant
deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a
statement that we have complied with relevant ethical
requirements regarding independence, and to communicate with
them all relationships and other matters that may reasonably be
thought to bear on our independence, and where applicable,
related safeguards.
From the matters communicated with those charged with
governance, we determine those matters that were of most
significance in the audit of the financial statements of the
current period and are therefore the key audit matters. We
describe these matters in our auditor’s report unless law or
regulation precludes public disclosure about the matter or when,
in extremely rare circumstances, we determine that a matter
should not be communicated in our report because the adverse
consequences of doing so would reasonably be expected to
outweigh the public interest benefits of such communication.
Other Reporting Requirements
Appointment
We were first appointed as auditors by the annual general
meeting on 26 March 2014. Our appointment represents a total
period of uninterrupted engagement of 8 years.
Other Information
The Board of Directors and the Managing Director are
responsible for the other information. The other information
comprises in the report of the Board of Directors and the
information included in the Annual Report but does not include
the financial statements and our auditor’s report thereon. We
have obtained the report of the Board of Directors prior to the
date of this auditor’s report and the Annual Report is expected to
be made available to us after that date.
Our opinion on the financial statements does not cover the
other information.
In connection with our audit of the financial statements, our
responsibility is to read the other information identified above
and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our
knowledge obtained in the audit, or otherwise appears to be
materially misstated. With respect to the report of the Board of
Directors, our responsibility also includes considering whether
the report of the Board of Directors has been prepared in
accordance with the applicable laws and regulations.
In our opinion
the information in the report of the Board of Directors is
consistent with the information in the financial statements
the report of the Board of Directors has been prepared in
accordance with the applicable laws and regulations.
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If, based on the work we have performed on the other
information that we obtained prior to the date of this auditor’s
report, we conclude that there is a material misstatement of this
other information, we are required to report that fact. We have
nothing to report in this regard.
Helsinki 3 February 2022
PricewaterhouseCoopers Oy
Authorised Public Accountants
Pasi Karppinen
Authorised Public Accountant (KHT)
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104
Independent Auditor's Reasonable Assurance Report on
Valmet Oyj's ESEF Financial Statements (Translation of the Finnish
Original)
To the Management of Valmet Oyj
We have been engaged by the Management of Valmet Oyj
(business identity code 2553019-8) (hereinafter also “the
Company”) to perform a reasonable assurance engagement on
the Company’s consolidated IFRS financial statements for the
financial year 1.1.-31.12.2021 in European Single Electronic
Format (“ESEF financial statements”).
Management’s Responsibility for the ESEF Financial
Statements
The Management of Valmet Oyj is responsible for preparing the
ESEF financial statements so that they comply with the
requirements as specified in the Commission Delegated
Regulation (EU) 2019/815 of 17 December 2018 (“ESEF
requirements”).  This responsibility includes the design,
implementation and maintenance of internal control relevant to
the preparation of ESEF financial statements that are free from
material noncompliance with the ESEF requirements, whether
due to fraud or error.
Our Independence and Quality Control
We have complied with the independence and other ethical
requirements of the International Code of Ethics for Professional
Accountants (including International Independence Standards)
issued by the International Ethics Standards Board for
Accountants (IESBA Code), which is founded on fundamental
principles of integrity, objectivity, professional competence and
due care, confidentiality and professional behavior.
Our firm applies International Standard on Quality Control 1
and accordingly maintains a comprehensive system of quality
control including documented policies and procedures regarding
compliance with ethical requirements, professional standards
and applicable legal and regulatory requirements.
Our Responsibility
Our responsibility is to express an opinion on the ESEF financial
statements based on the procedures we have performed and the
evidence we have obtained.
We conducted our reasonable assurance engagement in
accordance with the International Standard on Assurance
Engagements (ISAE) 3000 (Revised) Assurance Engagements
Other than Audits or Reviews of Historical Financial Information.
That standard requires that we plan and perform this
engagement to obtain reasonable assurance about whether the
ESEF financial statements are free from material noncompliance
with the ESEF requirements.
A reasonable assurance engagement in accordance with ISAE
3000 (Revised) involves performing procedures to obtain
evidence about the ESEF financial statements compliance with
the ESEF requirements. The procedures selected depend on the
auditor’s judgment, including the assessment of the risks of
material noncompliance of the ESEF financial statements with
the ESEF requirements, whether due to fraud or error. In making
those risk assessments, we considered internal control relevant
to the Company’s preparation of the ESEF financial statements.
We believe that the evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
Opinion
In our opinion, Valmet Oyj ESEF financial statements for the
financial year ended 31.12.2021 comply, in all material respects,
with the ESEF requirements. 
Our reasonable assurance report has been prepared in
accordance with the terms of our engagement. We do not
accept, or assume responsibility to anyone else, except for
Valmet Oyj for our work, for this report, or for the opinion that
we have formed.
Helsinki 3 February 2022
PricewaterhouseCoopers Oy
Authorised Public Accountants
Pasi Karppinen
Authorised Public Accountant (KHT)
  VALMET | FINANCIAL STATEMENTS 2021 AND INFORMATION FOR INVESTORS | INDEPENDENT AUDITOR'S REASONABLE ASSURANCE
REPORT ON VALMET OYJ'S ESEF FINANCIAL STATEMENTS
105