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Investor Presentaiton

CAJA RURAL DE NAVARRA Royal Decree-Law 24/2021 European Directive Transposition' • Transposition of Directive (EU) 2019/2162 of the European Parliament and of the Council of 27 November 2019 ("the Covered Bond Directive") on the issuance and public supervision of covered bonds via the Spanish Royal Decree-Law 24/2021 (RDL 24/2021), that came into force on July 8, 2022. The Bank of Spain authorised the creation of a Programme of Mortgage Covered Bond issues for the purpose of adapting pre- existing issues of such bonds to comply with the regulations envisaged in RDL 24/2021. The procedure for determining which assets should be included in the cover pool is set out in the Programme and seeks to ensure that the cover pool achieves a minimum threshold of creditworthiness, sufficient granularity and a level of geographical diversification similar to the geographical footprint of the Issuing Bank's business operations. It was also decided to establish a liquidity buffer to help match the average maturities of loans with the maturity of the securities in issue. The Bank of Spain authorised and registered Beka Finance, S.V., S.A. as external cover pool monitor, as required by Article 31 of RDL 24/2021, in accordance with the decision of the Bank's Governing Board taken at its meeting of 25 March 2022. Source: 1www.boe.es/diario_boe/txt.php?id=BOE-A-2021-17910 5/7 COVERED BOND PROGRAMME Caja Rural de Navarra Investor Presentation | 30
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