Company: BCDRF
Filing Date: 2025-07-31
Form Type: 6-K
Source: 0000891478-25-000111
Chunk: 106

Company: Banco Santander, S.A.
Filing Date: 2025-07-31
Form: 6-K
Chunk 106
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 months of 2025 there has been an decrease in goodwill of EUR 1,478 million, of which EUR 1,178 million corresponds to the reclassification in the consolidated balance sheet of the goodwill of Santander Bank Polska under the heading 'Non-current assets held for sale' (see Notes 2 and 6). The remaining amount is mainly due to exchange differences (see Note 11), which in accordance with current regulations, have been recorded with a credit to the heading 'Other comprehensive income - Items that can be reclassified in results- Foreign currency translation' of equity through the Statement of recognized income and expenses.

Note 17 of the consolidated annual accounts for the year ended 31 December 2024 includes detailed information on the procedures followed by Grupo Santander to analyse the potential impairment of the goodwill recognised with the respect to its recoverable amount and to recognise the related impairment losses, where appropriate.

In accordance with IAS 36, a Cash Generating Unit (CGU) to which goodwill has been assigned should be subjected to an annual impairment test, and when there are signs of impairment.

In accordance with all mentioned before and the analysis made of the information available on the evolution of the different cash-generating units that could reveal the existence of indications of impairment, the directors of the Grupo Santander have concluded that during the first six months of 2025 , there were no triggers that required the recording of impairments.

| 120 |     | January - June 2025 |

### 9. Financial liabilities

#### a) Breakdown
The following is a breakdown of Grupo Santander's financial liabilities, other than the balances corresponding to the Derivatives - hedge accounting heading, as of 30 June 2025 and 31 December 2024, presented by nature and categories for valuation purposes:

|                             |     | EUR million |         |             |     |        |                    |     |           |                |            |         |             |     |        |                    |     |           |                |
|                             |     | 30-06-2025  |         |             |     |        |                    |     |           |                | 31-12-2024 |         |             |     |        |                    |     |           |                |
|                             |     |             |         | Financial   
 liabilities 
 held for    
 trading     |     |        | Financial          
 liabilities        
 designated at      
 fair value through 
 profit or loss     |     |           | Financial      
 liabilities at