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Mercer International Inc. – ‘10-K’ for 12/31/21 – ‘EX-32.2’

On:  Thursday, 2/17/22, at 4:53pm ET   ·   For:  12/31/21   ·   Accession #:  1564590-22-5582   ·   File #:  0-51826

Previous ‘10-K’:  ‘10-K’ on 2/16/21 for 12/31/20   ·   Next:  ‘10-K’ on 2/16/23 for 12/31/22   ·   Latest:  ‘10-K’ on 2/15/24 for 12/31/23   ·   15 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/17/22  Mercer International Inc.         10-K       12/31/21  122:26M                                    ActiveDisclosure/FA

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.08M 
 2: EX-3.2      Articles of Incorporation/Organization or Bylaws    HTML    134K 
 3: EX-10.2     Material Contract                                   HTML    926K 
 4: EX-21.1     Subsidiaries List                                   HTML     39K 
 5: EX-23.1     Consent of Expert or Counsel                        HTML     33K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     39K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     39K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     36K 
 9: EX-32.2     Certification -- §906 - SOA'02                      HTML     36K 
15: R1          Document and Entity Information                     HTML    107K 
16: R2          Consolidated Statements of Operations               HTML    100K 
17: R3          Consolidated Statements of Comprehensive Income     HTML     66K 
18: R4          Consolidated Balance Sheets                         HTML    141K 
19: R5          Consolidated Balance Sheets (Parenthetical)         HTML     42K 
20: R6          Consolidated Statements of Changes in               HTML     90K 
                Shareholders' Equity                                             
21: R7          Consolidated Statements of Cash Flows               HTML    147K 
22: R8          The Company and Summary of Significant Accounting   HTML     92K 
                Policies                                                         
23: R9          Acquisitions                                        HTML     39K 
24: R10         Business Interruption Insurance                     HTML     36K 
25: R11         Other Income                                        HTML     64K 
26: R12         Accounts Receivable, Net                            HTML     56K 
27: R13         Inventories                                         HTML     55K 
28: R14         Property, Plant and Equipment, Net                  HTML     70K 
29: R15         Amortizable Intangible Assets, Net                  HTML    109K 
30: R16         Other Long-Term Assets                              HTML     51K 
31: R17         Accounts Payable and Other                          HTML     80K 
32: R18         Debt                                                HTML    179K 
33: R19         Pension and Other Post-Retirement Benefit           HTML    541K 
                Obligations                                                      
34: R20         Income Taxes                                        HTML    269K 
35: R21         Shareholders' Equity                                HTML    125K 
36: R22         Net Income (Loss) Per Common Share                  HTML    129K 
37: R23         Accumulated Other Comprehensive Loss                HTML     90K 
38: R24         Related Party Transactions                          HTML     38K 
39: R25         Segment Information                                 HTML    465K 
40: R26         Financial Instruments and Fair Value Measurement    HTML     97K 
41: R27         Lease Commitments                                   HTML    209K 
42: R28         Commitments and Contingencies                       HTML     43K 
43: R29         The Company and Summary of Significant Accounting   HTML    155K 
                Policies (Policies)                                              
44: R30         Other Income (Tables)                               HTML     63K 
45: R31         Accounts Receivable, Net (Tables)                   HTML     55K 
46: R32         Inventories (Tables)                                HTML     55K 
47: R33         Property, Plant and Equipment, Net (Tables)         HTML     67K 
48: R34         Amortizable Intangible Assets, Net (Tables)         HTML    111K 
49: R35         Other Long-Term Assets (Tables)                     HTML     50K 
50: R36         Accounts Payable and Other (Tables)                 HTML     80K 
51: R37         Debt (Tables)                                       HTML    197K 
52: R38         Pension And Other Post-Retirement Benefit           HTML    538K 
                Obligations (Tables)                                             
53: R39         Income Taxes (Tables)                               HTML    270K 
54: R40         Shareholders' Equity (Tables)                       HTML    121K 
55: R41         Net Income (Loss) Per Common Share (Tables)         HTML    130K 
56: R42         Accumulated Other Comprehensive Loss (Tables)       HTML     89K 
57: R43         Segment Information (Tables)                        HTML    461K 
58: R44         Financial Instruments and Fair Value Measurement    HTML     92K 
                (Tables)                                                         
59: R45         Lease Commitments (Tables)                          HTML    214K 
60: R46         The Company and Summary of Significant Accounting   HTML     48K 
                Policies - Additional Information (Details)                      
61: R47         Acquisitions - Additional Information (Details)     HTML     49K 
62: R48         Business Interruption Insurance - Additional        HTML     37K 
                Information (Details)                                            
63: R49         Other Income - Schedule of Other Income (Details)   HTML     44K 
64: R50         Other Income - Schedule of Other Income             HTML     41K 
                (Parenthetical) (Details)                                        
65: R51         Accounts Receivable, Net - Schedule of Accounts     HTML     43K 
                Receivable Net (Details)                                         
66: R52         Accounts Receivable, Net - Schedule of Accounts     HTML     45K 
                Receivable Net (Parenthetical) (Details)                         
67: R53         Inventories - Components of Inventories (Details)   HTML     43K 
68: R54         Inventories - Additional Information (Details)      HTML     39K 
69: R55         Property, Plant and Equipment, Net - Schedule of    HTML     57K 
                Property, Plant and Equipment, Net (Details)                     
70: R56         Property, Plant and Equipment, Net - Additional     HTML     43K 
                Information (Details)                                            
71: R57         Amortizable Intangible Assets, Net - Schedule of    HTML     51K 
                Amortizable Intangible Assets Net (Details)                      
72: R58         Amortizable Intangible Assets, Net - Additional     HTML     36K 
                Information (Details)                                            
73: R59         Amortizable Intangible Assets, Net - Schedule of    HTML     45K 
                Amortization Expense Related to Intangible Assets                
                (Details)                                                        
74: R60         Other Long-Term Assets - Schedule of Other          HTML     38K 
                Long-Term Assets (Details)                                       
75: R61         Accounts Payable and Other - Schedule of Accounts   HTML     58K 
                Payable and Other (Details)                                      
76: R62         Accounts Payable and Other - Schedule of Accounts   HTML     35K 
                Payable and Other (Parenthetical) (Details)                      
77: R63         Debt - Schedule of Debt (Details)                   HTML     65K 
78: R64         Debt - Schedule of Debt (Parenthetical) (Details)   HTML    168K 
79: R65         Debt - Principal Maturities of Debt (Details)       HTML     75K 
80: R66         Debt - Debt Redemption Period for Senior Notes      HTML     49K 
                (Details)                                                        
81: R67         Pension and Other Post-Retirement Benefit           HTML     91K 
                Obligations - Schedule of Net Benefit Costs                      
                (Details)                                                        
82: R68         Pension and Other Post-Retirement Benefit           HTML     49K 
                Obligations - Additional Information (Details)                   
83: R69         Pension and Other Post-Retirement Benefit           HTML     51K 
                Obligations - Estimated Future Benefit Payments                  
                (Details)                                                        
84: R70         Pension and Other Post-Retirement Benefit           HTML     51K 
                Obligations - Summary of Key Assumptions (Details)               
85: R71         Pension and Other Post-Retirement Benefit           HTML     40K 
                Obligations - Schedule of Assumed Health Care Cost               
                Trend Rates (Details)                                            
86: R72         Pension and Other Post-Retirement Benefit           HTML     75K 
                Obligations - Schedule of Defined Benefit Pension                
                Plans' Assets Fair Value Measurements (Details)                  
87: R73         Pension and Other Post-Retirement Benefit           HTML     52K 
                Obligations - Schedule of Change In Level 3 Fair                 
                value Measurements of Plan Assets (Details)                      
88: R74         Pension and Other Post-Retirement Benefit           HTML     42K 
                Obligations - Schedule of Multiemployer Plan                     
                (Details)                                                        
89: R75         Income Taxes - Components of Income (Loss) Income   HTML     43K 
                Taxes (Details)                                                  
90: R76         Income Taxes - Schedule of Provision for Income     HTML     47K 
                Taxes Recognized in Consolidated Statements of                   
                Operations (Details)                                             
91: R77         Income Taxes - Additional Information (Details)     HTML     46K 
92: R78         Income Taxes - Reconciliation of Effective Tax      HTML     58K 
                Rate (Details)                                                   
93: R79         Income Taxes - Deferred Tax Assets and Liabilities  HTML     74K 
                (Details)                                                        
94: R80         Income Taxes - Summary of Investment Tax Credit     HTML     61K 
                and Other Tax Attributes Carryforwards (Details)                 
95: R81         Income Taxes - Summary of Changes in Valuation      HTML     43K 
                Allowance (Details)                                              
96: R82         Shareholders' Equity - Summary of Dividends         HTML     41K 
                Declared (Details)                                               
97: R83         Shareholders' Equity - Additional Information       HTML    124K 
                (Details)                                                        
98: R84         Shareholders' Equity - Summary of Share Activity -  HTML     58K 
                PSU's (Details)                                                  
99: R85         Shareholders' Equity - Summary of Share Activity -  HTML     53K 
                Restricted Shares (Details)                                      
100: R86         Net Income (Loss) Per Common Share -                HTML     72K  
                Reconciliation of Basic and Diluted Net Income                   
                (Loss) Per Common Share (Details)                                
101: R87         Net Income (Loss) Per Common Share -                HTML     37K  
                Reconciliation of Basic and Diluted Net Income                   
                (Loss) Per Common Share (Parenthetical) (Details)                
102: R88         Net Income (Loss) Per Common Share - Anti-Dilutive  HTML     40K  
                Instruments Excluded from Calculation of Net                     
                Income (Loss) Per Common Share (Details)                         
103: R89         Accumulated Other Comprehensive Loss - Schedule of  HTML     58K  
                Change in Accumulated Other Comprehensive Loss by                
                Components (Details)                                             
104: R90         Related Party Transactions - Additional             HTML     48K  
                Information (Details)                                            
105: R91         Segment Information - Additional Information        HTML     59K  
                (Details)                                                        
106: R92         Segment Information - Schedule of Results by        HTML    119K  
                Segment (Details)                                                
107: R93         Segment Information - Schedule of Results by        HTML     35K  
                Segment (Parenthetical) (Details)                                
108: R94         Segment Information - Schedule Of Long Lived        HTML     46K  
                Assets By Geographic Area (Details)                              
109: R95         Financial Instruments and Fair Value Measurement -  HTML     55K  
                Estimated Fair Values of Outstanding Debt                        
                (Details)                                                        
110: R96         Financial Instruments and Fair Value Measurement -  HTML     45K  
                Additional Information (Details)                                 
111: R97         Lease Commitments - Additional Information          HTML     60K  
                (Details)                                                        
112: R98         Lease Commitments - Components of Lease Expense     HTML     43K  
                (Details)                                                        
113: R99         Lease Commitments - Supplemental Cash Flow          HTML     40K  
                Information Related to Leases (Details)                          
114: R100        Lease Commitments - Other Information Related To    HTML     43K  
                Leases (Details)                                                 
115: R101        Lease Commitments - Supplemental Balance Sheet      HTML     62K  
                Information Related To Leases (Details)                          
116: R102        Lease Commitments - Schedule of Maturities of       HTML     53K  
                Operating Lease Liabilities (Details)                            
117: R103        Commitments and Contingencies - Additional          HTML     37K  
                Information (Details)                                            
120: XML         IDEA XML File -- Filing Summary                      XML    232K  
118: XML         XBRL Instance -- merc-10k_20211231_htm               XML   6.07M  
119: EXCEL       IDEA Workbook of Financial Reports                  XLSX    150K  
11: EX-101.CAL  XBRL Calculations -- merc-20211231_cal               XML    285K 
12: EX-101.DEF  XBRL Definitions -- merc-20211231_def                XML    761K 
13: EX-101.LAB  XBRL Labels -- merc-20211231_lab                     XML   1.68M 
14: EX-101.PRE  XBRL Presentations -- merc-20211231_pre              XML   1.36M 
10: EX-101.SCH  XBRL Schema -- merc-20211231                         XSD    251K 
121: JSON        XBRL Instance as JSON Data -- MetaLinks              544±   823K  
122: ZIP         XBRL Zipped Folder -- 0001564590-22-005582-xbrl      Zip   1.45M  


‘EX-32.2’   —   Certification — §906 – SOA’02


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Exhibit 32.2

CERTIFICATION OF PERIODIC REPORT PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

I, David K. Ure, Chief Financial Officer of Mercer International Inc. (the “Company”), certify pursuant 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 , that, to my knowledge:

 

(1)

the annual report on Form 10-K of the Company for the year ended December 31, 2021 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 ; and

 

(2)

the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: February 17, 2022

 

/s/ DAVID K. URE

David K. Ure

Chief Financial Officer

 

A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to Mercer International Inc. and will be retained by Mercer International Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002 , be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934 , as amended.

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/17/224,  8-K
For Period end:12/31/21
 List all Filings 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/15/24  Mercer International Inc.         10-K       12/31/23  132:21M                                    Donnelley … Solutions/FA
 2/16/23  Mercer International Inc.         10-K       12/31/22  126:25M                                    Donnelley … Solutions/FA
 8/02/22  Mercer International Inc.         S-3                    7:1M                                     Donnelley … Solutions/FA
 6/06/22  Mercer International Inc.         S-8         6/06/22    4:93K                                    Donnelley … Solutions/FA


11 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/26/21  Mercer International Inc.         8-K:1,2,7,8 1/26/21   13:1.1M                                   Donnelley … Solutions/FA
 2/13/20  Mercer International Inc.         10-K       12/31/19  120:22M                                    ActiveDisclosure/FA
 2/14/19  Mercer International Inc.         10-K       12/31/18  101:13M                                    Donnelley … Solutions/FA
10/09/18  Mercer International Inc.         8-K:1,7,9  10/03/18    3:672K                                   Donnelley … Solutions/FA
12/20/17  Mercer International Inc.         8-K:1,2,8,912/20/17    4:827K                                   Donnelley … Solutions/FA
 4/13/17  Mercer International Inc.         DEF 14A     5/31/17    1:1.8M                                   Donnelley … Solutions/FA
 9/29/15  Mercer International Inc.         8-K:5,9     9/29/15    3:348K                                   Donnelley … Solutions/FA
 7/20/15  Mercer International Inc.         8-K:5,9     7/20/15    6:235K                                   Donnelley … Solutions/FA
10/03/06  Mercer International Inc.         8-K:1,9    10/02/06    2:71K                                    Sangra Moller
 3/02/06  Mercer International Inc.         8-A12G      3/01/06    4:194K                                   Bowne of Vancouver/FA
 3/31/03  Mercer International Inc.         10-K       12/31/02   13:829K                                   Toppan Merrill-FA
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Filing Submission 0001564590-22-005582   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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