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Debt Instruments Eligible as Capital | 12 Months Ended
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Dec. 31, 2025
Debt Instruments Eligible As Capital |
Debt Instruments Eligible as Capital |
| 19. | Debt Instruments Eligible as Capital
The details of the balance for “Debt Instruments Eligible as Capital,” associated with the issuance of instruments to constitute Tier 1 and Tier 2 of the regulatory capital as part of the Capital Optimization Plan, are as follows:
Schedule of debt instruments eligible to compose capital |  |  |  |  |  |
Thousand of Reais | Issuance | Maturity | Value (in millions) | Interest Rate (p.a.) | 2025 | 2024
Financial Bills - Tier II (2) | Nov-21 | Nov-31 | R$5,300 | CDI+2% | 9,321,771 | 7,995,673
Financial Bills - Tier II (2) | Dec-21 | Dec-31 | R$200 | CDI+2% | 351,467 | 301,468
Financial Bills - Tier II (2) | Oct-23 | Oct-33 | R$6,000 | CDI+1.6% | 8,070,433 | 6,949,991
Financial Bills - Tier I (2) | Sep-24 | No Term (Perpetual) | R$7,600 | CDI+1,4% | 7,982,784 | 7,890,652
Financial Bills - Tier I | Dec-25 | Dec-35 | R$2,363 | CDI+0,65% | 2,387,482 | -
Total |  |  |  |  | 28,113,937 | 23,137,784
(1) | Financial Letters issued in November 2021, November 2024 and December 2025 have a redemption and repurchase option.
(2) | Financial Letters issued in September 2024 have a redemption and repurchase option, and have interest paid semi-annually, starting on March 5, 2025.
Schedule of changes in debt instruments eligible to compose capital |  |  |
| 2025 | 2024 | 2023
Balances at the beginning of the fiscal year | 23,137,784 | 19,626,967 | 19,641,408
Issuance | 2,362,800 | 7,600,200 | 6,000,000
Interest payment Tier I (1) | 1,162,752 | 786,823 | 461,186
Interest payment Tier II (1) | 2,521,221 | 1,736,383 | 1,464,586
Exchange differences / Others | - | 1,051,377 | (614,496)
Payments of interest - Tier I and II | (1,070,620) | (132,243) | (713,974)
Repurchase | - | (7,531,723) | (6,507,953)
Balance at the end of the fiscal year | 28,113,937 | 23,137,784 | 19,626,967
(1) | Interest remuneration related to Tier 1 and Tier 2 Debt Instruments Eligible as Capital was recorded in the period’s results as “Interest and Similar Expenses” (Note 32).
The Notes possess the following characteristics in common: (a) The bills may be repurchased or redeemed by Banco Santander after the 5th (fifth) anniversary counted from the date of issue of the bills, at the Bank's sole discretion or due to changes in the tax legislation applicable to the bills; or at any time, due to the occurrence of certain regulatory events.

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