We have assigned a new management and governance (M&G) assessment of neutral to Airbus SE. The assignment of the M&G assessment follows the Jan. 7, 2024 publication of S&P Global Ratings' revised criteria for evaluating the credit risks presented by an entity's M&G framework (see "Criteria Corporates General: Methodology: Management And Governance Credit Factors For Corporate Entities," published Jan. 7, 2023). Our ratings on Airbus SE, including our 'A' issuer credit rating, remain unchanged following the assignment of the new M&G assessment. S&P Global Ratings today assigned a new M&G modifier assessment of neutral to Airbus SE. The action follows the revision to our criteria for evaluating the credit risks presented by an entity's M&G framework. The terms