桑坦德银行Banco Santander SA（BSAC）2024年半年度业绩报告（英文版）（81页）.pdf

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1、Supplementary informationH12424 July 20242Important informationNon-IFRS and alternative performance measuresThis presentation contains financial information prepared according to International Financial Reporting Standards(IFRS)and taken from our consolidated financial statements,as well as alternat

2、iveperformance measures(APMs)as defined in the Guidelines on Alternative Performance Measures issued by the European Securities and Markets Authority(ESMA)on 5 October 2015,and other non-IFRSmeasures.The APMs and non-IFRS measures were calculated with information from Grupo Santander;however,they ar

3、e neither defined or detailed in the applicable financial reporting framework nor auditedor reviewed by our auditors.We use these APMs and non-IFRS measures when planning,monitoring and evaluating our performance.We consider them to be useful metrics for our management and investorsto compare operat

4、ing performance between periods.APMs we use are presented unless otherwise specified on a constant FX basis,which is computed by adjusting comparative period reported data for theeffects of foreign currency translation differences,which distort period-on-period comparisons.Nonetheless,the APMs and n

5、on-IFRS measures are supplemental information;their purpose is not to substituteIFRS measures.Furthermore,companies in our industry and others may calculate or use APMs and non-IFRS measures differently,thus making them less useful for comparison purposes.APMs using ESGlabels have not been calculate

6、d in accordance with the Taxonomy Regulation or with the indicators for principal adverse impact in SFDR.For further details on APMs and Non-IFRS Measures,including theirdefinition or a reconciliation between any applicable management indicators and the financial data presented in the consolidated f