<?xml version="1.0" encoding="UTF-8"?>
<!--© Copyright Banco de España. Reservados todos los derechos-->            
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/si" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#rt_si"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/SectionExposures" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_SectionExposures"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/SectionInvestor" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_SectionInvestor"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/SectionOriginator" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_SectionOriginator"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/SectionSponsor" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_SectionSponsor"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/SectionExposureTypesForInvestorHypercube" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_SectionExposureTypesForInvestorHypercube"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/SectionExposureTypesForOriginatorHypercube" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_SectionExposureTypesForOriginatorHypercube"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/SectionExposureTypesForSponsorHypercube" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_SectionExposureTypesForSponsorHypercube"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/SectionExposuresHypercube" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_SectionExposuresHypercube"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposuresWithTraditionalSecuritisationHypercube" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_ExcExposuresWithTraditionalSecuritisationHypercube"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/ExcOriginatorTotalExposuresHypercube" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_ExcOriginatorTotalExposuresHypercube"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/ExcEarlyAmortizationHypercube" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_ExcEarlyAmortizationHypercube"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/ExcOriginatorOnBalanceSheetItemsHypercube" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_ExcOriginatorOnBalanceSheetItemsHypercube"/>
  <link:roleRef roleURI="http://www.bde.es/2008/corep/rp25/ExcExposicionesBalanceTramosRiesgoPerdidas" xlink:type="simple" xlink:href="es-be-rp25.xsd#RT_2"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-si/ExcOffBalanceSheetItemsDerivativesHypercube" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#rt_t-si_ExcOffBalanceSheetItemsDerivativesHypercube"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/t-si/SectionExposures">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SyntheticSecuritizationsCreditProtectionSecuritisedExposures" xlink:label="SyntheticSecuritizationsCreditProtectionSecuritisedExposures" xlink:title="SyntheticSecuritizations"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#t-si_ExcExposuresWithTraditionalSecuritisationHypercube" xlink:label="ExcExposuresWithTraditionalSecuritisationHypercube" xlink:title="hcExcExposuresWithTraditionalSecuritisation"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="SyntheticSecuritizationsCreditProtectionSecuritisedExposures" xlink:to="ExcExposuresWithTraditionalSecuritisationHypercube" xlink:title="definition: SyntheticSecuritizations to hcExcExposuresWithTraditionalSecuritisation" use="prohibited" priority="1" order="5.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposuresWithTraditionalSecuritisationHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_ExposureValue" xlink:label="ExposureValue" xlink:title="ExposureValue"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_DeductedOwnFunds" xlink:label="DeductedOwnFunds" xlink:title="ExposureValueDeductedFromOwnFunds"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="DeductedOwnFunds" xlink:title="definition: ExposureValue to ExposureValueDeductedFromOwnFunds" use="prohibited" priority="1" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubjectRiskWeights" xlink:label="SubjectRiskWeights" xlink:title="ExposureValueSubjectToRiskWeights"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="SubjectRiskWeights" xlink:title="definition: ExposureValue to ExposureValueSubjectToRiskWeights" use="prohibited" priority="1" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-p-cm-cr.xsd#es-be-p-cm-cr_ValorExposicionDesglose" xlink:label="ValorExposicionDesglose" xlink:title="ValorExposicionDesglose"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="ValorExposicionDesglose" xlink:title="definition: ExposureValue to ValorExposicionDesglose" order="3.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ValorExposicionDesglose" xlink:to="DeductedOwnFunds" xlink:title="definition: ValorExposicionDesglose to DeductedOwnFunds" use="optional" order="1.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ValorExposicionDesglose" xlink:to="SubjectRiskWeights" xlink:title="definition: ValorExposicionDesglose to SubjectRiskWeights" use="optional" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#p-si_ExposureValueRiskWeightBreakdownLookThrough" xlink:label="LookThrough" xlink:title="LookThrough"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#t-si_ExcOriginatorTotalExposuresHypercube" xlink:label="hcExcOriginatorTotalExposures" xlink:title="hcExcOriginatorTotalExposures"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="LookThrough" xlink:to="hcExcOriginatorTotalExposures" xlink:title="definition: LookThrough to hcExcOriginatorTotalExposures" use="prohibited" priority="1" order="1.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcOriginatorTotalExposuresHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#p-si_CRSECIRBDomain" xlink:label="CRSECIRBDomain" xlink:title="CRSECIRBDomain"/>
    <link:loc xlink:type="locator" xlink:href="es-be-p-cm-cr.xsd#es-be-p-cm-cr_AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:label="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:title="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:title="definition: CRSECIRBDomain to AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" order="7.25"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/t-si/SectionOriginator">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_TotalAmountSecuritisedExposuresOriginated" xlink:label="TotalAmountSecuritisedExposuresOriginated" xlink:title="TotalAmountSecuritisedExposuresOriginated"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#t-si_ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:label="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:title="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="TotalAmountSecuritisedExposuresOriginated" xlink:to="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:title="definition: TotalAmountSecuritisedExposuresOriginated to ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" order="1.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#p-si_CRSECIRBDomain" xlink:label="CRSECIRBDomain" xlink:title="CRSECIRBDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:label="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:title="CreditRiskMitigationTechniquesSubstitutionEffectsExposure"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:title="definition: CRSECIRBDomain to CreditRiskMitigationTechniquesSubstitutionEffectsExposure" order="4.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" xlink:label="CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" xlink:title="CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:to="CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" xlink:title="definition: CreditRiskMitigationTechniquesSubstitutionEffectsExposure to CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubstitutionExposureCRM" xlink:label="SubstitutionExposureCRM" xlink:title="SubstitutionExposureCRM"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:to="SubstitutionExposureCRM" xlink:title="definition: CreditRiskMitigationTechniquesSubstitutionEffectsExposure to SubstitutionExposureCRM" order="3.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubstitutionExposureCRMTotalOutflows" xlink:label="SubstitutionExposureCRMTotalOutflows" xlink:title="SubstitutionExposureCRMTotalOutflows"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SubstitutionExposureCRM" xlink:to="SubstitutionExposureCRMTotalOutflows" xlink:title="definition: SubstitutionExposureCRM to SubstitutionExposureCRMTotalOutflows" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubstitutionExposureCRMTotalInflows" xlink:label="SubstitutionExposureCRMTotalInflows" xlink:title="SubstitutionExposureCRMTotalInflows"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SubstitutionExposureCRM" xlink:to="SubstitutionExposureCRMTotalInflows" xlink:title="definition: SubstitutionExposureCRM to SubstitutionExposureCRMTotalInflows" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" xlink:label="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" xlink:title="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:to="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" xlink:title="definition: CreditRiskMitigationTechniquesSubstitutionEffectsExposure to CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" order="1.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:to="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:title="definition: CreditRiskMitigationTechniquesSubstitutionEffectsExposure to ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" order="4.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_ExposureCRMSubstitutionEffectsPreConversionFactors" xlink:label="ExposureCRMSubstitutionEffectsPreConversionFactors" xlink:title="ExposureCRMSubstitutionEffectsPreConversionFactors"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="ExposureCRMSubstitutionEffectsPreConversionFactors" xlink:title="definition: CRSECIRBDomain to ExposureCRMSubstitutionEffectsPreConversionFactors" order="5.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="ExposureCRMSubstitutionEffectsPreConversionFactors" xlink:to="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:title="definition: ExposureCRMSubstitutionEffectsPreConversionFactors to ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" order="1.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" xlink:label="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" xlink:title="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" xlink:title="definition: CRSECIRBDomain to CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" order="6.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" xlink:to="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:title="definition: CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection to ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" order="1.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_ExposureValue" xlink:label="ExposureValue" xlink:title="ExposureValue"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_DeductedOwnFunds" xlink:label="DeductedOwnFunds" xlink:title="ExposureValueDeductedFromOwnFunds"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="DeductedOwnFunds" xlink:title="definition: ExposureValue to ExposureValueDeductedFromOwnFunds" use="prohibited" priority="1" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#t-si_ExcEarlyAmortizationHypercube" xlink:label="hcExcEarlyAmortization" xlink:title="hcExcEarlyAmortization"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="DeductedOwnFunds" xlink:to="hcExcEarlyAmortization" xlink:title="definition: ExposureValueDeductedFromOwnFunds to hcExcEarlyAmortization" use="prohibited" priority="1" order="1.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcEarlyAmortizationHypercube" xbrldt:contextElement="scenario"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="DeductedOwnFunds" xlink:to="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:title="definition: DeductedOwnFunds to ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" order="2.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubjectRiskWeights" xlink:label="SubjectRiskWeights" xlink:title="ExposureValueSubjectToRiskWeights"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="SubjectRiskWeights" xlink:title="definition: ExposureValue to ExposureValueSubjectToRiskWeights" use="prohibited" priority="1" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-p-cm-cr.xsd#es-be-p-cm-cr_ValorExposicionDesglose" xlink:label="ValorExposicionDesglose" xlink:title="ValorExposicionDesglose"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="ValorExposicionDesglose" xlink:title="definition: ExposureValue to ValorExposicionDesglose" order="3.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ValorExposicionDesglose" xlink:to="DeductedOwnFunds" xlink:title="definition: ValorExposicionDesglose to DeductedOwnFunds" use="optional" order="1.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ValorExposicionDesglose" xlink:to="SubjectRiskWeights" xlink:title="definition: ValorExposicionDesglose to SubjectRiskWeights" use="optional" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#p-si_ExposureValueRiskWeightBreakdownRatingBasedMethod" xlink:label="ExposureValueRiskWeightBreakdownRatingBasedMethod" xlink:title="ExposureValueRiskWeightBreakdownRatingBasedMethod"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="ExposureValueRiskWeightBreakdownRatingBasedMethod" xlink:to="hcExcEarlyAmortization" xlink:title="definition: RatingsBasedMethod to hcExcEarlyAmortization" use="prohibited" priority="1" order="9.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcEarlyAmortizationHypercube" xbrldt:contextElement="scenario"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="ExposureValueRiskWeightBreakdownRatingBasedMethod" xlink:to="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:title="definition: ExposureValueRiskWeightBreakdownRatingBasedMethod to ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" order="10.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#p-si_ExposureValueRiskWeightBreakdown1250Percent" xlink:label="ExposureValueRiskWeightBreakdown1250Percent" xlink:title="ExposureValueRiskWeightBreakdown1250Percent"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="ExposureValueRiskWeightBreakdown1250Percent" xlink:to="hcExcEarlyAmortization" xlink:title="definition: RiskWeight1250Percent to hcExcEarlyAmortization" use="prohibited" priority="1" order="3.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcEarlyAmortizationHypercube" xbrldt:contextElement="scenario"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="ExposureValueRiskWeightBreakdown1250Percent" xlink:to="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:title="definition: ExposureValueRiskWeightBreakdown1250Percent to ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" order="4.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#p-si_ExposureValueRiskWeightBreakdownSupervisoryFormulaMethod" xlink:label="ExposureValueRiskWeightBreakdownSupervisoryFormulaMethod" xlink:title="ExposureValueRiskWeightBreakdownSupervisoryFormulaMethod"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="ExposureValueRiskWeightBreakdownSupervisoryFormulaMethod" xlink:to="hcExcEarlyAmortization" xlink:title="definition: SupervisoryFormulaMethod to hcExcEarlyAmortization" use="prohibited" priority="1" order="2.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcEarlyAmortizationHypercube" xbrldt:contextElement="scenario"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="ExposureValueRiskWeightBreakdownSupervisoryFormulaMethod" xlink:to="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:title="definition: ExposureValueRiskWeightBreakdownSupervisoryFormulaMethod to ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" order="3.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#p-si_ExposureValueRiskWeightBreakdownLookThrough" xlink:label="LookThrough" xlink:title="LookThrough"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#t-si_ExcOriginatorOnBalanceSheetItemsHypercube" xlink:label="hcExcOnBalanceSheetItems" xlink:title="hcExcOnBalanceSheetItems"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="LookThrough" xlink:to="hcExcOnBalanceSheetItems" xlink:title="definition: LookThrough to hcExcOnBalanceSheetItems" use="prohibited" priority="1" order="1.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcOriginatorOnBalanceSheetItemsHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-si-2006-07-01.xsd#t-si_ExcOffBalanceSheetItemsDerivativesHypercube" xlink:label="hcExcOffBalanceSheetItemsDerivatives" xlink:title="hcExcOffBalanceSheetItemsDerivatives"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="LookThrough" xlink:to="hcExcOffBalanceSheetItemsDerivatives" xlink:title="definition: LookThrough to hcExcOffBalanceSheetItemsDerivatives" use="prohibited" priority="1" order="3.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcOffBalanceSheetItemsDerivativesHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="es-be-rp25.xsd#es-be-rp25_ExposicionesBalanceTramosRiesgoPerdidasHypercube" xlink:label="ExposicionesBalanceTramosRiesgoPerdidasHypercube" xlink:title="ExposicionesBalanceTramosRiesgoPerdidasHypercube"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="LookThrough" xlink:to="ExposicionesBalanceTramosRiesgoPerdidasHypercube" xlink:title="definition: ExposureValueRiskWeightBreakdownLookThrough to ExposicionesBalanceTramosRiesgoPerdidasHypercube" order="4.0" xbrldt:contextElement="scenario" xbrldt:targetRole="http://www.bde.es/2008/corep/rp25/ExcExposicionesBalanceTramosRiesgoPerdidas"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#p-si_ExposureValueRiskWeightBreakdownInternalAssesmentApproach" xlink:label="ExposureValueRiskWeightBreakdownInternalAssesmentApproach" xlink:title="ExposureValueRiskWeightBreakdownInternalAssesmentApproach"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="ExposureValueRiskWeightBreakdownInternalAssesmentApproach" xlink:to="hcExcEarlyAmortization" xlink:title="definition: InternalAssesmentApproach to hcExcEarlyAmortization" use="prohibited" priority="1" order="2.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcEarlyAmortizationHypercube" xbrldt:contextElement="scenario"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/notAll" xlink:from="ExposureValueRiskWeightBreakdownInternalAssesmentApproach" xlink:to="ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xlink:title="definition: ExposureValueRiskWeightBreakdownInternalAssesmentApproach to ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" order="3.0" xbrldt:targetRole="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube" xbrldt:contextElement="scenario"/>
    <link:loc xlink:type="locator" xlink:href="es-be-p-cm-cr.xsd#es-be-p-cm-cr_AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:label="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:title="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:title="definition: CRSECIRBDomain to AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" order="12.5"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/t-si/SectionInvestor">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#p-si_CRSECIRBDomain" xlink:label="CRSECIRBDomain" xlink:title="CRSECIRBDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:label="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:title="CreditRiskMitigationTechniquesSubstitutionEffectsExposure"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:title="definition: CRSECIRBDomain to CreditRiskMitigationTechniquesSubstitutionEffectsExposure" order="4.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" xlink:label="CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" xlink:title="CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:to="CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" xlink:title="definition: CreditRiskMitigationTechniquesSubstitutionEffectsExposure to CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubstitutionExposureCRM" xlink:label="SubstitutionExposureCRM" xlink:title="SubstitutionExposureCRM"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:to="SubstitutionExposureCRM" xlink:title="definition: CreditRiskMitigationTechniquesSubstitutionEffectsExposure to SubstitutionExposureCRM" order="3.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubstitutionExposureCRMTotalOutflows" xlink:label="SubstitutionExposureCRMTotalOutflows" xlink:title="SubstitutionExposureCRMTotalOutflows"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SubstitutionExposureCRM" xlink:to="SubstitutionExposureCRMTotalOutflows" xlink:title="definition: SubstitutionExposureCRM to SubstitutionExposureCRMTotalOutflows" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubstitutionExposureCRMTotalInflows" xlink:label="SubstitutionExposureCRMTotalInflows" xlink:title="SubstitutionExposureCRMTotalInflows"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SubstitutionExposureCRM" xlink:to="SubstitutionExposureCRMTotalInflows" xlink:title="definition: SubstitutionExposureCRM to SubstitutionExposureCRMTotalInflows" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" xlink:label="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" xlink:title="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:to="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" xlink:title="definition: CreditRiskMitigationTechniquesSubstitutionEffectsExposure to CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_ExposureCRMSubstitutionEffectsPreConversionFactors" xlink:label="ExposureCRMSubstitutionEffectsPreConversionFactors" xlink:title="ExposureCRMSubstitutionEffectsPreConversionFactors"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="ExposureCRMSubstitutionEffectsPreConversionFactors" xlink:title="definition: CRSECIRBDomain to ExposureCRMSubstitutionEffectsPreConversionFactors" order="5.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" xlink:label="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" xlink:title="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" xlink:title="definition: CRSECIRBDomain to CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" order="6.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_ExposureValue" xlink:label="ExposureValue" xlink:title="ExposureValue"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_DeductedOwnFunds" xlink:label="DeductedOwnFunds" xlink:title="ExposureValueDeductedFromOwnFunds"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="DeductedOwnFunds" xlink:title="definition: ExposureValue to ExposureValueDeductedFromOwnFunds" use="prohibited" priority="1" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubjectRiskWeights" xlink:label="SubjectRiskWeights" xlink:title="ExposureValueSubjectToRiskWeights"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="SubjectRiskWeights" xlink:title="definition: ExposureValue to ExposureValueSubjectToRiskWeights" use="prohibited" priority="1" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-p-cm-cr.xsd#es-be-p-cm-cr_ValorExposicionDesglose" xlink:label="ValorExposicionDesglose" xlink:title="ValorExposicionDesglose"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="ValorExposicionDesglose" xlink:title="definition: ExposureValue to ValorExposicionDesglose" order="3.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ValorExposicionDesglose" xlink:to="DeductedOwnFunds" xlink:title="definition: ValorExposicionDesglose to DeductedOwnFunds" use="optional" order="1.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ValorExposicionDesglose" xlink:to="SubjectRiskWeights" xlink:title="definition: ValorExposicionDesglose to SubjectRiskWeights" use="optional" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-p-cm-cr.xsd#es-be-p-cm-cr_AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:label="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:title="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:title="definition: CRSECIRBDomain to AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" order="12.5"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/t-si/SectionSponsor">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-si-2006-07-01.xsd#p-si_CRSECIRBDomain" xlink:label="CRSECIRBDomain" xlink:title="CRSECIRBDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:label="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:title="CreditRiskMitigationTechniquesSubstitutionEffectsExposure"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:title="definition: CRSECIRBDomain to CreditRiskMitigationTechniquesSubstitutionEffectsExposure" order="4.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" xlink:label="CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" xlink:title="CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:to="CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" xlink:title="definition: CreditRiskMitigationTechniquesSubstitutionEffectsExposure to CreditRiskMitigationTechniquesSubstitutionEffectsExposureFundedCreditProtection" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubstitutionExposureCRM" xlink:label="SubstitutionExposureCRM" xlink:title="SubstitutionExposureCRM"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:to="SubstitutionExposureCRM" xlink:title="definition: CreditRiskMitigationTechniquesSubstitutionEffectsExposure to SubstitutionExposureCRM" order="3.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubstitutionExposureCRMTotalOutflows" xlink:label="SubstitutionExposureCRMTotalOutflows" xlink:title="SubstitutionExposureCRMTotalOutflows"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SubstitutionExposureCRM" xlink:to="SubstitutionExposureCRMTotalOutflows" xlink:title="definition: SubstitutionExposureCRM to SubstitutionExposureCRMTotalOutflows" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubstitutionExposureCRMTotalInflows" xlink:label="SubstitutionExposureCRMTotalInflows" xlink:title="SubstitutionExposureCRMTotalInflows"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SubstitutionExposureCRM" xlink:to="SubstitutionExposureCRMTotalInflows" xlink:title="definition: SubstitutionExposureCRM to SubstitutionExposureCRMTotalInflows" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" xlink:label="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" xlink:title="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CreditRiskMitigationTechniquesSubstitutionEffectsExposure" xlink:to="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" xlink:title="definition: CreditRiskMitigationTechniquesSubstitutionEffectsExposure to CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtectionUnfundedCreditProtectionAdjustedValues" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_ExposureCRMSubstitutionEffectsPreConversionFactors" xlink:label="ExposureCRMSubstitutionEffectsPreConversionFactors" xlink:title="ExposureCRMSubstitutionEffectsPreConversionFactors"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="ExposureCRMSubstitutionEffectsPreConversionFactors" xlink:title="definition: CRSECIRBDomain to ExposureCRMSubstitutionEffectsPreConversionFactors" order="5.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" xlink:label="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" xlink:title="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" xlink:title="definition: CRSECIRBDomain to CreditRiskMitigationTechniquesAffectingAmountExposureFundedCreditProtection" order="6.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_ExposureValue" xlink:label="ExposureValue" xlink:title="ExposureValue"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_DeductedOwnFunds" xlink:label="DeductedOwnFunds" xlink:title="ExposureValueDeductedFromOwnFunds"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="DeductedOwnFunds" xlink:title="definition: ExposureValue to ExposureValueDeductedFromOwnFunds" use="prohibited" priority="1" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-cm-cr-2006-07-01.xsd#p-cm-cr_SubjectRiskWeights" xlink:label="SubjectRiskWeights" xlink:title="ExposureValueSubjectToRiskWeights"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="SubjectRiskWeights" xlink:title="definition: ExposureValue to ExposureValueSubjectToRiskWeights" use="prohibited" priority="1" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-p-cm-cr.xsd#es-be-p-cm-cr_ValorExposicionDesglose" xlink:label="ValorExposicionDesglose" xlink:title="ValorExposicionDesglose"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ExposureValue" xlink:to="ValorExposicionDesglose" xlink:title="definition: ExposureValue to ValorExposicionDesglose" order="3.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ValorExposicionDesglose" xlink:to="DeductedOwnFunds" xlink:title="definition: ValorExposicionDesglose to DeductedOwnFunds" use="optional" order="1.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ValorExposicionDesglose" xlink:to="SubjectRiskWeights" xlink:title="definition: ValorExposicionDesglose to SubjectRiskWeights" use="optional" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-p-cm-cr.xsd#es-be-p-cm-cr_AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:label="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:title="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="CRSECIRBDomain" xlink:to="AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" xlink:title="definition: CRSECIRBDomain to AjusteExposicionesPonderadasRiesgoDesfaseVencimientos" order="12.5"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/t-si/ExcExposureTypesForOriginatorWithTraditionalSecuritisationHypercube">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-st-2006-07-01.xsd#d-st_SecuritizationTypeDimension" xlink:label="SecuritisationTypeDimension" xlink:title="SecuritisationTypeDimension"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-st-2006-07-01.xsd#d-st_TraditionalSecuritisation" xlink:label="TraditionalSecuritisation" xlink:title="TraditionalSecuritisation"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="SecuritisationTypeDimension" xlink:to="TraditionalSecuritisation" xlink:title="definition: SecuritisationTypeDimension to TraditionalSecuritisation" use="prohibited" priority="1" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_ExposureTypeDimension" xlink:label="ExposureTypeDimension" xlink:title="ExposureTypeDimension"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItems" xlink:label="OnBalanceSheetItems" xlink:title="OnBalanceSheetItems"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ExposureTypeDimension" xlink:to="OnBalanceSheetItems" xlink:title="definition: ExposureTypeDimension to OnBalanceSheetItems" use="prohibited" priority="1" order="1.0" xbrldt:targetRole="http://www.xbrl.org/2003/role/link"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OffBalanceSheetItemsDerivatives" xlink:label="OffBalanceSheetItemsDerivatives" xlink:title="OffBalanceSheetItemsDerivatives"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ExposureTypeDimension" xlink:to="OffBalanceSheetItemsDerivatives" xlink:title="definition: ExposureTypeDimension to OffBalanceSheetItemsDerivatives" use="prohibited" priority="1" order="2.0"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/t-si/SectionExposureTypesForOriginatorHypercube">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItems" xlink:label="OnBalanceSheetItems" xlink:title="OnBalanceSheetItems"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItemsMostSenior" xlink:label="OnBalanceSheetItemsMostSenior" xlink:title="OnBalanceSheetItemsMostSenior"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OnBalanceSheetItems" xlink:to="OnBalanceSheetItemsMostSenior" xlink:title="definition: OnBalanceSheetItems to OnBalanceSheetItemsMostSenior" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItemsMezzanine" xlink:label="OnBalanceSheetItemsMezzanine" xlink:title="OnBalanceSheetItemsMezzanine"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OnBalanceSheetItems" xlink:to="OnBalanceSheetItemsMezzanine" xlink:title="definition: OnBalanceSheetItems to OnBalanceSheetItemsMezzanine" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItemsFirstLoss" xlink:label="OnBalanceSheetItemsFirstLoss" xlink:title="OnBalanceSheetItemsFirstLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OnBalanceSheetItems" xlink:to="OnBalanceSheetItemsFirstLoss" xlink:title="definition: OnBalanceSheetItems to OnBalanceSheetItemsFirstLoss" order="3.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OffBalanceSheetItemsDerivatives" xlink:label="OffBalanceSheetItemsDerivatives" xlink:title="OffBalanceSheetItemsDerivatives"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-et.xsd#es-be-d-et_OnBalanceSheetItemsDerivativesMostSenior" xlink:label="OnBalanceSheetItemsDerivativesMostSenior" xlink:title="OnBalanceSheetItemsDerivativesMostSenior"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OffBalanceSheetItemsDerivatives" xlink:to="OnBalanceSheetItemsDerivativesMostSenior" xlink:title="definition: OffBalanceSheetItemsDerivatives to OnBalanceSheetItemsDerivativesMostSenior" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-et.xsd#es-be-d-et_OnBalanceSheetItemsDerivativesMezzanine" xlink:label="OnBalanceSheetItemsDerivativesMezzanine" xlink:title="OnBalanceSheetItemsDerivativesMezzanine"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OffBalanceSheetItemsDerivatives" xlink:to="OnBalanceSheetItemsDerivativesMezzanine" xlink:title="definition: OffBalanceSheetItemsDerivatives to OnBalanceSheetItemsDerivativesMezzanine" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-et.xsd#es-be-d-et_OnBalanceSheetItemsDerivativesFirstLoss" xlink:label="OnBalanceSheetItemsDerivativesFirstLoss" xlink:title="OnBalanceSheetItemsDerivativesFirstLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OffBalanceSheetItemsDerivatives" xlink:to="OnBalanceSheetItemsDerivativesFirstLoss" xlink:title="definition: OffBalanceSheetItemsDerivatives to OnBalanceSheetItemsDerivativesFirstLoss" order="3.0"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/t-si/ExcEarlyAmortizationHypercube">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-cr-2006-07-01.xsd#d-cr_CreditRiskDimension" xlink:label="ExposuresDimension" xlink:title="ExposuresDimension"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-cr-2006-07-01.xsd#d-cr_CreditRiskIRBSecuritizationOriginator" xlink:label="OriginatorTotalExposures" xlink:title="OriginatorTotalExposures"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ExposuresDimension" xlink:to="OriginatorTotalExposures" xlink:title="definition: ExposuresDimension to OriginatorTotalExposures" use="prohibited" priority="1" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItemsMezzanine" xlink:label="OnBalanceSheetItemsMezzanine" xlink:title="OnBalanceSheetItemsMezzanine"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ExposuresDimension" xlink:to="OnBalanceSheetItemsMezzanine" xlink:title="definition: CreditRiskDimension to OnBalanceSheetItemsMezzanine" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItemsFirstLoss" xlink:label="OnBalanceSheetItemsFirstLoss" xlink:title="OnBalanceSheetItemsFirstLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ExposuresDimension" xlink:to="OnBalanceSheetItemsFirstLoss" xlink:title="definition: CreditRiskDimension to OnBalanceSheetItemsFirstLoss" order="3.0"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/t-si/ExcOriginatorOnBalanceSheetItemsHypercube"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/t-si/SectionExposureTypesForInvestorHypercube">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItems" xlink:label="OnBalanceSheetItems" xlink:title="OnBalanceSheetItems"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItemsMostSenior" xlink:label="OnBalanceSheetItemsMostSenior" xlink:title="OnBalanceSheetItemsMostSenior"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OnBalanceSheetItems" xlink:to="OnBalanceSheetItemsMostSenior" xlink:title="definition: OnBalanceSheetItems to OnBalanceSheetItemsMostSenior" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItemsMezzanine" xlink:label="OnBalanceSheetItemsMezzanine" xlink:title="OnBalanceSheetItemsMezzanine"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OnBalanceSheetItems" xlink:to="OnBalanceSheetItemsMezzanine" xlink:title="definition: OnBalanceSheetItems to OnBalanceSheetItemsMezzanine" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItemsFirstLoss" xlink:label="OnBalanceSheetItemsFirstLoss" xlink:title="OnBalanceSheetItemsFirstLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OnBalanceSheetItems" xlink:to="OnBalanceSheetItemsFirstLoss" xlink:title="definition: OnBalanceSheetItems to OnBalanceSheetItemsFirstLoss" order="3.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OffBalanceSheetItemsDerivatives" xlink:label="OffBalanceSheetItemsDerivatives" xlink:title="OffBalanceSheetItemsDerivatives"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-et.xsd#es-be-d-et_OnBalanceSheetItemsDerivativesMostSenior" xlink:label="OnBalanceSheetItemsDerivativesMostSenior" xlink:title="OnBalanceSheetItemsDerivativesMostSenior"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OffBalanceSheetItemsDerivatives" xlink:to="OnBalanceSheetItemsDerivativesMostSenior" xlink:title="definition: OffBalanceSheetItemsDerivatives to OnBalanceSheetItemsDerivativesMostSenior" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-et.xsd#es-be-d-et_OnBalanceSheetItemsDerivativesMezzanine" xlink:label="OnBalanceSheetItemsDerivativesMezzanine" xlink:title="OnBalanceSheetItemsDerivativesMezzanine"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OffBalanceSheetItemsDerivatives" xlink:to="OnBalanceSheetItemsDerivativesMezzanine" xlink:title="definition: OffBalanceSheetItemsDerivatives to OnBalanceSheetItemsDerivativesMezzanine" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-et.xsd#es-be-d-et_OnBalanceSheetItemsDerivativesFirstLoss" xlink:label="OnBalanceSheetItemsDerivativesFirstLoss" xlink:title="OnBalanceSheetItemsDerivativesFirstLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OffBalanceSheetItemsDerivatives" xlink:to="OnBalanceSheetItemsDerivativesFirstLoss" xlink:title="definition: OffBalanceSheetItemsDerivatives to OnBalanceSheetItemsDerivativesFirstLoss" order="3.0"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.bde.es/2008/corep/rp25/ExcExposicionesBalanceTramosRiesgoPerdidas">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_ExposureTypeDimension" xlink:label="ExposureTypeDimension" xlink:title="ExposureTypeDimension"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItemsMezzanine" xlink:label="OnBalanceSheetItemsMezzanine" xlink:title="OnBalanceSheetItemsMezzanine"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ExposureTypeDimension" xlink:to="OnBalanceSheetItemsMezzanine" xlink:title="definition: ExposureTypeDimension to OnBalanceSheetItemsMezzanine" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-et-2006-07-01.xsd#d-et_OnBalanceSheetItemsFirstLoss" xlink:label="OnBalanceSheetItemsFirstLoss" xlink:title="OnBalanceSheetItemsFirstLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ExposureTypeDimension" xlink:to="OnBalanceSheetItemsFirstLoss" xlink:title="definition: ExposureTypeDimension to OnBalanceSheetItemsFirstLoss" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-rp25.xsd#es-be-rp25_ExposicionesBalanceTramosRiesgoPerdidasHypercube" xlink:label="ExposicionesBalanceTramosRiesgoPerdidasHypercube" xlink:title="ExposicionesBalanceTramosRiesgoPerdidasHypercube"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="ExposicionesBalanceTramosRiesgoPerdidasHypercube" xlink:to="ExposureTypeDimension" xlink:title="definition: ExposicionesBalanceTramosRiesgoPerdidasHypercube to ExposureTypeDimension" order="1.0"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/si"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-st-2006-07-01.xsd#d-st_SecuritizationTypeDimension" xlink:label="SecuritizationTypeDimension" xlink:title="SecuritisationTypeDimension"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-st-2006-07-01.xsd#d-st_TraditionalSecuritisation" xlink:label="TraditionalSecuritisation" xlink:title="definition: TotalSecuritisation to TraditionalSecuritisation"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="SecuritizationTypeDimension" xlink:to="TraditionalSecuritisation" xlink:title="definition: SecuritizationTypeDimension to TraditionalSecuritisation" order="2.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-st-2006-07-01.xsd#d-st_SecuritisationTypeDomain" xlink:label="SecuritisationTypeDomain" xlink:title="SecuritisationTypeDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="SecuritizationTypeDimension" xlink:to="SecuritisationTypeDomain" xlink:title="definition: SecuritisationTypeDimension to SecuritisationTypeDomain" use="prohibited" priority="1" order="1.0" xbrldt:usable="false"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-st-2006-07-01.xsd#d-st_TotalSecuritisation" xlink:label="TotalSecuritisation" xlink:title="definition: SecuritisationTypeDomain to TotalSecuritisation"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SecuritisationTypeDomain" xlink:to="TotalSecuritisation" xlink:title="definition: SecuritisationTypeDomain to TotalSecuritisation" use="prohibited" priority="1" order="1.0"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="TotalSecuritisation" xlink:to="TraditionalSecuritisation" xlink:title="definition: TotalSecuritisation to TraditionalSecuritisation" use="prohibited" priority="1" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-st-2006-07-01.xsd#d-st_SyntheticSecuritisation" xlink:label="SyntheticSecuritisation" xlink:title="definition: TotalSecuritisation to SyntheticSecuritisation"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="TotalSecuritisation" xlink:to="SyntheticSecuritisation" xlink:title="definition: TotalSecuritisation to SyntheticSecuritisation" use="prohibited" priority="1" order="2.0"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-st-2006-07-01.xsd#d-st_SecuritizationTypeDimension" xlink:label="SecuritizationTypeDimension" xlink:title="SecuritisationTypeDimension"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-st-2006-07-01.xsd#d-st_SyntheticSecuritisation" xlink:label="SyntheticSecuritisation" xlink:title="SyntheticSecuritisation"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="SecuritizationTypeDimension" xlink:to="SyntheticSecuritisation" xlink:title="definition: SecuritizationTypeDimension to SyntheticSecuritisation" order="3.0"/>
  </link:definitionLink>
</link:linkbase>
