Company: BCDRF
Filing Date: 2025-07-31
Form Type: 6-K
Source: 0000891478-25-000111
Chunk: 109

Company: Banco Santander, S.A.
Filing Date: 2025-07-31
Form: 6-K
Chunk 109
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 in case of non-amortization, at a fixed rate equivalent to a margin of 250 points plus the 5-year Euro swap rate.

#### c) Other issuances guaranteed by Grupo Santander
At 30 June 2025 and 2024, there were no debt instruments issued by associates or non-Group third parties (unrelated) that had been guaranteed by Banco Santander or any other Group entity.

| 122 |     | January - June 2025 |

d) Fair value of financial liabilities not measured at fair value

Following is a comparison between the value by which Grupo Santander’s financial liabilities are recorded that are measured using criteria other than fair value and their corresponding fair value at 30 June 2025 and 31 December 2024:

|                  |     | EUR million     |           |     |            |           |     |                 |           |     |            |           |
|                  |     | 30-06-2025      |           |     |            |           |     | 31-12-2024      |           |     |            |           |
|                  |     | Carrying amount |           |     | Fair value |           |     | Carrying amount |           |     | Fair value |           |
| Deposits         |     |                 | 1,054,043 |     |            | 1,054,610 |     |                 | 1,126,439 |     |            | 1,125,532 |
| Debt instruments |     |                 |   302,292 |     |            |   303,170 |     |                 |   317,967 |     |            |   317,912 |
| Liabilities      |     |                 | 1,356,335 |     |            | 1,357,780 |     |                 | 1,444,406 |     |            | 1,443,444 |

Additionally, other financial liabilities are accounted for EUR 44,297 million and EUR 39,916 million as of 30 June 2025 and 31 December 2024, respectively.

The main valuation methods and inputs used in the estimation of the fair value of the financial liabilities in the previous table are detailed in Note 51.c of the consolidated annual accounts for 2024, other than those mentioned in these interim financial statements.

#### 10. Provisions
a) Provisions for Pensions and other post-retirements obligations and