Company: BCDRF
Filing Date: 2025-10-29
Form Type: 6-K
Source: 0000891478-25-000138
Chunk: 19

Company: Banco Santander, S.A.
Filing Date: 2025-10-29
Form: 6-K
Chunk 19
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865 |
| Santander UK                        |     |             |    609 |     |            |    641 |
| Grupo Financiero Santander (Mexico) |     |             |    454 |     |            |    453 |
| Banco Santander - Chile             |     |             |    442 |     |            |    482 |
| Ebury Partners                      |     |             |    325 |     |            |    340 |
| Santander Consumer Nordics          |     |             |    213 |     |            |    211 |
| Santander Bank Polska               |     |             |      — |     |            |  1,178 |
| Other entities                      |     |             |    354 |     |            |    335 |
| Total Goodwill                      |     |             | 12,025 |     |            | 13,438 |

During the first nine months of 2025 there has been an decrease in goodwill of EUR 1,413 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 nine months of 2025 , there were no triggers that required the recording of impairments.

| January - September 2025 |     | 25 |

### 9. Financial liabilities

#### a) Breakdown
The following