Dec 01, 2008. /Lesprom.com/. From December 1, UPM operates based on a strengthened and market driven business structure, UPM reported. The company consists of three Business Groups, which are Energy and pulp, Paper, and Engineered materials. UPM will report its financial review for the year 2008 according to the new structure on 5 February 2009. Comparable financial figures for Q1 2007–Q3 2008 will be published on 12 December 2008. UPM will report financial information for the following segments: Energy, Pulp, Forest and timber, Paper, Label, Plywood and Other operations. Energy and Pulp include shares of corresponding associated companies.