IBS EUROLine is an OSB (oriented strand board), moisture-resistant, engineered structural wood panel manufactured in Germany and designed for New Zealand. It can be used anywhere you would use untreated plywood. It is manufactured from 60% spruce and pine, and 40% aspen from FSC certified timber sourced from Northwest Russia….

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https://productspec.co.nz/en/articles/ibs-euroline-fills-the-gap-in-wall-linings/