In November 2009 UPM announced plans concerning significant restructuring of its plywood and timber operations to ensure their competitiveness in Finland. The measures now decided include centralising operations and investing in the more competitive Finnish units.In negotiations with the employees, financial prerequisites could not be found to continue the operations at the plywood mills in Heinola and Kaukas in Lappeenranta, the sawmill in Heinola, and the further processing mill in Parkano. UPM will permanently close these mills during the first half of 2010. Approximately 830 jobs will be cut. In addition, UPM is prepared for temporary production curtailments at all of its plywood mills and sawmills in Finland in 2010.UPM estimates the restructuring costs to be approximately 44 million Euros, including impairment charges.