Dec 12, 2008. /Lesprom.com/. As of 1 December 2008, UPM has been applying its new business structure, the company said. The company consists of three Business Groups, which are Energy and pulp, Paper, and Engineered materials. Under the new business structure, UPM will report financial information for the following segments of the company: Energy, Pulp, Forest and timber, Paper, Label, Plywood, and Other operations. The attached historical information includes also current capacities for the Energy, Pulp and Paper segments.