2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/143836We theoretically analyze non-local effects in electron transport across three-terminal ballistic normal-superconducting-normal (NSN) structures with spin-active interfaces. Subgap electrons entering S-electrode from one N-metal may form Cooper pairs with their counterparts penetrating from another N-metal. This phenomenon of crossed Andreev reflection is highly sensitive to electron spins and yields a rich variety of properties of non-local conductance which we describe non-perturbatively at arbitrary interface transmissions, voltages and temperatures. Our results can be applied to hybrid structures with normal, ferromagnetic and half-metallic electrodes and can be directly tested in future experiments.9 pages, 7 figures; Published in the Proceeding of the International Workshop on Quantum Coherence, Noise and Decoherence in Nanostructures (DECONS'06)Superconductivitytext