Company: BCDRF
Filing Date: 2025-07-31
Form Type: 6-K
Source: 0000891478-25-000113
Chunk: 139

Company: Banco Santander, S.A.
Filing Date: 2025-07-31
Form: 6-K
Chunk 139
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                         |    — |      |       |   — |      |                                                       |     4 |        |
| Interest rate options                                                         |     |                                                       |     — |        |                       |     — |       |                    |      — |        |                                                    |   1 |     |                                            |    — |      |                         |    — |      |       |   — |      |                                                       |     1 |        |
| Financial liabilities designated at fair value through profit or loss         |     |                                                       |    29 |        |                       |   264 |       |                    |     -8 |        |                                                    |  38 |     |                                            |    — |      |                         |   29 |      |       |   — |      |                                                       |   352 |        |
| Liabilities under insurance contracts                                         |     |                                                       |   323 |        |                       |     — |       |                    |      — |        |                                                    | -19 |     |                                            |    — |      |                         |    — |      |       | -30 |      |                                                       |   274 |        |
| TOTAL LIABILITIES                                                             |     |                                                       |       |  1,227 |                       |       |   557 |                    |        |   -143 |                                                    |     | -28 |                                            |      |    — |                         |      | -137 |       |     |  -43 |                                                       |       |  1,433 |

| January - June 2025 |     | 147 |

#### b) Refinancing and restructured transactions
The following terms are used with the meanings specified below:

• Refinancing transaction: transaction that is granted or used, for reasons relating to current or foreseeable financial difficulties of the borrower, to repay one or more of the transactions granted to it, or through which the payments on such transactions are brought fully or partially up to date, in order to enable the borrowers of the cancelled or refinanced transactions to repay their debt (principal and interest) because they are unable, or might foreseeably become unable, to comply with the conditions thereof in due time and form.

• Restructured transaction: transaction with respect to which, for economic or legal reasons relating to current or foreseeable financial difficulties of the borrower, the financial terms and conditions are modified in order to facilitate the payment of the debt (principal and interest) because the borrower is unable, or might foreseeably become unable, to comply with the aforementioned terms and