桑坦德银行（Banco Santander）2026年第一季度业绩演示报告（英文版）（59页）.pdf

1、Q126 Earnings Presentation29 April 20262Non-IFRS and alternative performance measuresBanco Santander,S.A.(“Santander”)cautions that this presentation may contain financial information prepared according to International Financial Reporting Standards(IFRS)and taken from our consolidated financialstat

2、ements,as well as alternative performance measures(APMs)as defined in the Guidelines on Alternative Performance Measures issued by the European Securities and Markets Authority(ESMA)on 5 October 2015,andother non-IFRS measures.The APMs and non-IFRS measures were calculated with information from Grup

3、o Santander;however,they are neither defined or detailed in the applicable financial reporting framework nor auditedor reviewed by our auditors.We use the APMs and non-IFRS measures when planning,monitoring and evaluating our performance.We consider them to be useful metrics for our management and i

4、nvestors to compareoperating performance between accountingperiods.Nonetheless,the APMs and non-IFRS measures are supplemental information;their purpose is not to substitute the IFRS measures.Furthermore,companies in our industry and others may calculate or use APMs and non-IFRSmeasures differently,

5、thus making them less useful for comparison purposes.APMs using environmental,social and governance labels have not been calculated in accordance with the Taxonomy Regulation or with theindicators for principal adverse impact in SFDR.For more details on APMs and non-IFRS measures,please see the 2025

6、 Annual Report on Form 20-F filed with the U.S.Securities and Exchange Commission(the SEC)on 27February2026(https:/ statementsSantander hereby warns that this presentation may contain forward-looking statements,as defined by the US Private Securities Litigation Reform Act of 1995.Such statements can