The T-account below shows the balance sheet of Santander. Loans, securities, borrowing from other banks, and borrowings from the Fed are rate-sensitive. The other items are fixed-rate. positive number and a decrease as a negative number. (E.g. a decrease of $12,345,678 in profit should be entered as -12.35) The T-account below shows the balance sheet of Santander. Loans, securities, borrowing from other banks, and borrowings from the Fed are rate-sensitive. The other items are fixed-rate. positive number and a decrease as a negative number. (E.g. a decrease of $12,345,678 in profit should be entered as -12.35)