Aug 31, 2006. /Lesprom Network/. Finnish forestry products company UPM-Kymmene Oyj (UPM) Thursday said it has completed the sale of Oy to private equity investor Triton. The deal was published on June 22. The company said it will book a capital gain of around EUR90 million from the sale in the third quarter. The exact figure will be determined from the financial statements to be prepared as per August 31.