Company: BCDRF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0000891478-25-000054
Chunk: 808

Company: Banco Santander, S.A.
Filing Date: 2025-02-28
Form: 20-F
Chunk 808
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   5,423 |                             |     |  3,000 |                       |     |  2,424 |                                |     |  1,170 |                               |     |    795 |          |     | -2,048 |                  |     |  10,764 |       |
| Non-controlling interests                              |     |      |    -406 |                             |     |   -389 |                       |     |   -191 |                                |     |    -69 |                               |     |   -103 |          |     |      1 |                  |     |  -1,159 |       |
| Attributable profit to the parent                      |     |      |   5,017 |                             |     |  2,610 |                       |     |  2,233 |                                |     |  1,101 |                               |     |    693 |          |     | -2,049 |                  |     |   9,605 |       |

A. Net interest income includes the net amount of the profit and loss account items 'Interest income' and 'Interest expense'. It is presented this way because it is how it is presented to the main operational decision maker.

B. Gains (losses) on financial transactions includes the following line items in the statutory income statement, which are presented net for internal reporting and management reporting purposes: Gain or losses on financial assets and liabilities not measured at fair value through profit or loss, net, Gain or losses on financial assets and liabilities held for trading, net, Gains or losses on non-trading financial assets and liabilities mandatorily at fair value through profit or loss, net, Gain or losses on financial assets and liabilities measured at fair value through profit or loss, net, Gain or losses from hedge accounting, net and Exchange differences, net.

C. Other operating income includes the following line items in the statutory income statement, which are presented net for internal reporting and management reporting purposes: Dividend income; Income from companies accounted for using the equity method, Other operating income, Other operating expenses, Income from assets under insurance or reinsurance contracts and Expenses from liabilities under insurance or reinsurance contracts.

D. Net Operating Income is used for the Group’s internal reporting and management reporting purposes but is not a line item in the statutory consolidated income statement.

E. Net loan-loss provisions refers to Impairment or reversal of impairment at financial assets not measured at fair value through profit or loss and net gains and