Company: BCDRF
Filing Date: 2025-07-31
Form Type: 6-K
Source: 0000891478-25-000113
Chunk: 133

Company: Banco Santander, S.A.
Filing Date: 2025-07-31
Form: 6-K
Chunk 133
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8,724 |       |            | 6,833 |       |            | 6,059 |       |

Explanation of the adjustments to the statutory profit at 30 June 2025:

• In accordance with IFRS 5 requirements, in the statutory profit, results subject to the Poland disposal have been reported under the line 'Profit or loss after tax from discontinued operations' (see Note 2). However, in the underlying profit, in the underlying profit, the results from Poland have been reclassified so that they are reported line by line and disaggregated in each of the corresponding line items.

• A capital gain of EUR 231million at 30 June 2025, from the sale of Santander's remaining 30.5% stake in CACEIS (see note 2).

• Charges of EUR 467million at 30 June 2025 (EUR 231million net of taxes and minority interests) after updating the macroeconomic parameters in Brazil's credit provisioning models.

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#### 13. Related parties
The parties related to Grupo Santander are deemed to include, in addition to its subsidiaries, associates and joint ventures, Banco Santander’s key management personnel (the members of its board of directors and the executive vice presidents, together with their close family members) and the entities over which the key management personnel may exercise significant influence or control.

Following is a detail of the transactions performed by Grupo Santander with its related parties in the first six months of 2025 and 2024, distinguishing between significant shareholders, members of Banco Santander’s board of directors, Banco Santander’s executive vice presidents, Grupo Santander entities and other related parties. Related party transactions were made on terms equivalent to those that prevail in arm’s-length transactions or, when this was not the case, the related compensation in kind was recognised:

|                     |     | EUR million  |   |     |               |   |     |                 |     |     |               |   |     |       |     |
|                     |     | 30-06-2025   |   |     |               |   |     |                 |     |     |               |   |     |       |     |
| Expenses and income |     | Significant  
 shareholders |   |     | Directors and 
 executives    |   |     | Group companies 
 or entities     |     |     | Other related 
 parties       |   |     | Total |     |
| Expenses            |     |              |   |