Company: BCDRF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0000891478-25-000054
Chunk: 758

Company: Banco Santander, S.A.
Filing Date: 2025-02-28
Form: 20-F
Chunk 758
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 |     |  6,830 |                            |     |  15,490 |                               |     |  5,451 |                         |     |  3,915 |           |
| Total income      |     |  3,555 |                            |     |  13,536 |                               |     |  2,592 |                         |     |  1,053 |           |
| Total profit      |     |  1,219 |                            |     |   2,665 |                               |     |    899 |                         |     |    431 |           |

A. Information prepared using corporate management criteria, which may not coincide with those published individually by each entity.

Annual report 2024 695

| Contents |     | Auditor's report |     | Consolidated financial statements |     | Notes to the consolidated financial statements |     | Appendix |

29. Other comprehensive income

The balances of 'Other comprehensive income' include the amounts, net of the related tax effect, of the adjustments to assets and liabilities recognised in equity through the consolidated statement of recognised income and expense. The amounts arising from subsidiaries are presented, on a line by line basis, in the appropriate items according to their nature. Respect to items that may be reclassified to profit or loss, the consolidated statement of recognised income and expense includes changes in other comprehensive income as follows: • Revaluation gains (losses): includes the amount of the income, net of the expenses incurred in the year, recognised directly in equity. The amounts recognised in equity in the year remain under this item, even if in the same year they are transferred to the income statement or to the initial carrying amount of the assets or liabilities or are reclassified to another line item. • Amounts transferred to income statement: includes the amount of the revaluation gains and losses previously recognised in equity, even in the same year, which are recognised in the income statement. • Amounts transferred to initial carrying amount of hedged items: includes the amount of the revaluation gains and losses previously recognised in equity, even in the same year, which are recognised in the initial carrying amount of assets or liabilities as a result of cash flow hedges. • Other reclassifications: includes the amount of the transfers made in the year between the different "Other comprehensive income" items.

Annual report 2024 696

| Contents |     | Auditor's report |     | Consolidated financial statements |     | Notes to the consolidated financial statements |     |