Company: BCDRF
Filing Date: 2025-03-03
Form Type: 6-K
Source: 0000891478-25-000057
Chunk: 9

Company: Banco Santander, S.A.
Filing Date: 2025-03-03
Form: 6-K
Chunk 9
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ting agreements and collateral agreements for derivative exposures, and collateral and personal guarantees for on-balance-sheet exposures).

• The criteria used in classifying non-performing exposures in portfolios subject to advanced models for calculating regulatory capital are more conservative than those used for calculations for the segregated view provided in the annual report.

• ESG disclosure in Pillar 3 follows the Implementing Technical Standards (ITS) defined by the EBA for this purpose and it is not necessarily aligned with the management criteria reported in other Group’s ESG reports.

On 19 June 2024, the final update of the banking package was published in the Official Journal of the European Union Regulation (EU) 2024/1623 (CRR3) amending the CRR2

Finally, Appendix III shows the compliance with the various applied ITS which are in force and Appendix IV refers to the regulatory framework and the according articles on which the disclosed information is based.

In the Financial and economic information / Pillar 3 section of the Group's website, all tables including the Appendix, which are published in this document, are available in an editable format.

#### 1.2.3. Disclosures by Santander subsidiaries
In addition to the consolidated information presented in this report and ECB requirements, (following article 13 of the CRR, Application of disclosure requirements on a consolidated basis) Santander large subsidiaries that meet at least one of the following criteria publish information at solo basis on their websites.

• The institution is a global systemically important entity (G-SIB);

• The institution has been identified as a systemically important entity (O-SII) in accordance with Article 131(1) and (3) of Directive 2013/36 EU;

• The institution is one of the three largest entities in terms of total value of assets in the Member State in which it is established;

• The institutions total assets on a solo or sub-consolidated basis is equal to or greater than EUR 30 billion.

Based on the criteria above, each subsidiaries in the European Economic Area (EEA) such as Portugal, Poland and Santander Consumer Germany or subsidiaries outside EEA such as Argentina, Brazil, Mexico, the UK and Uruguay publish their Pillar 3 reports.

Santander Consumer Finance (subconsolidated basis) discloses information related to articles 437, 438, 440, 442, 450, 451, 451a y 453 available in their website.

The additional disclosures for the large subsidiaries (in accordance with