Company: BCDRF
Filing Date: 2025-03-03
Form Type: 6-K
Source: 0000891478-25-000057
Chunk: 23

Company: Banco Santander, S.A.
Filing Date: 2025-03-03
Form: 6-K
Chunk 23
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 their business activities are accounted for using the equity method and are treated as equity exposures.

The basis of the information used for accounting purposes differs from that used for calculating regulatory capital requirements. Risk exposure measurements may differ depending on the purpose of the calculation, such as financial reporting, regulatory capital reporting and management information. The exposure data included in the quantitative disclosures in this document is used for calculating regulatory capital or leverage ratio. The companies using a different consolidation method, depending on the regulations applied (table LI3), are listed in Appendix VI of this document.

22 2024 Pillar 3 Disclosures Report

| Index |     | Introduction |     | Capital |     | Risks |     | Risk taker's remunerations |     | Appendices |

The following table shows the relationship between the categories in the financial statements and the risk categories in accordance with prudential requirements.

|    |     | Table 2.LI1 - Differences between accounting and regulatory scopes of consolidation and mapping of financial statement categories with regulatory risk categories |     |   |     |                                                               |   |     |                                                         |                           |     |                                     |   |     |                                  |   |     |                                                                          |   |     |          |   |     |            |
|    |     | EUR million                                                                                                                                                       |     |   |     |                                                               |   |     |                                                         |                           |     |                                     |   |     |                                  |   |     |                                                                          |   |     |          |   |     |            |
|    |     |                                                                                                                                                                   |     |   |     |                                                               |   |     |                                                         |                           |     |                                     |   |     |                                  |   |     |                                                                          |   |     |          |   |     |       2024 |
|    |     |                                                                                                                                                                   |     | a |     |                                                               | b |     |                                                         | c                         |     |                                     | d |     |                                  | e |     |                                                                          | f |     |          | g |     |            |
|    |     |                                                                                                                                                                   |     |   |     | Carrying values as reported in published financial statements |   |     | Carrying values under scope of regulatory consolidation | Carrying values of items: |     |                                     |   |     |                                  |   |     |                                                                          |   |     |          |   |     |            |
|    |     |                                                                                                                                                                   |     |   |     |                              Subject to credit risk framework |   |     |