Company: BCDRF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0000891478-25-000054
Chunk: 789

Company: Banco Santander, S.A.
Filing Date: 2025-02-28
Form: 20-F
Chunk 789
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 Spain, which have no direct effect on the audited financial statements and are permitted in accordance with the applicable independence regulations. • Other services: agreed-upon procedure reports, assurance reports and special reports performed under the accepted profession's standards; as well as other reports required by the regulators. The 'Audit' heading includes the fees for the year's audit, regardless of the date the audit was completed. Any subsequent adjustments, which are not significant, and for purposes of comparison, are shown in this note for each year. The fees corresponding to the rest of the services are shown by reference to when the audit committee approved them. The services commissioned from the Group's auditors meet the independence requirements under applicable European and Spanish law, the SEC rules and the Public Company Accounting Oversight Board (PCAOB), applicable to the Group, and they did not involve in any case the performance of any work that is incompatible with the auditor's role. Lastly, the Group commissioned services from audit firms other than PwC amounting to EUR 206.2million in 2024 (EUR 174.1million and EUR 185.5million in 2023 and 2022, respectively).

c) Number of branches

The number of offices according to their geographical location at 31 December 2024, 2023 and 2022 is as follows:

| Number of branches |     |      |       |       |      |     |       |      |     |       |
|                    |     |      | Group |       |      |     |       |      |     |       |
|                    |     | 2024 |       |       | 2023 |     |       | 2022 |     |       |
| Spain              |     |      |       | 1,877 |      |     | 1,924 |      |     | 1,966 |
| Group              |     |      |       | 6,134 |      |     | 6,594 |      |     | 7,053 |
|                    |     |      |       | 8,011 |      |     | 8,518 |      |     | 9,019 |

Annual report 2024 741

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

48. Gains or losses on non financial assets, net

The detail of Gains/ (losses) on disposal of assets