﻿<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!--Created by Prophix, Powered by IRIS Carbon, Unique Code 67f51b37da60722a04edaaf2, Generated At Tue, 08 Apr 2025 12:48:55 GMT-->
<link:linkbase xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" />
  <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/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/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" />
  <link:arcroleRef arcroleURI="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/arcrole/esma-arcrole-2018-11-21.xsd#wider-narrower" />
  <link:roleRef roleURI="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDOVERZICHTVANDEMUTATIESINHETEIGENVERMOGEN" xlink:type="simple" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#GECONSOLIDEERDOVERZICHTVANDEMUTATIESINHETEIGENVERMOGEN" />
  <link:roleRef roleURI="http://www.banimmo.be/xbrl/role/Anchoring" xlink:type="simple" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#Anchoring" />
  <link:roleRef roleURI="https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999" xlink:type="simple" xlink:href="https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor.xsd#esef_role-999999" />
  <link:roleRef roleURI="http://www.banimmo.be/xbrl/role/MandatoryTags" xlink:type="simple" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#MandatoryTags" />
  <link:roleRef roleURI="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDERESULTATENREKENING" xlink:type="simple" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#GECONSOLIDEERDERESULTATENREKENING" />
  <link:roleRef roleURI="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDERESULTATENREKENINGCALC2" xlink:type="simple" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#GECONSOLIDEERDERESULTATENREKENINGCALC2" />
  <link:roleRef roleURI="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDOVERZICHTVANHETGLOBAALRESULTAAT" xlink:type="simple" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#GECONSOLIDEERDOVERZICHTVANHETGLOBAALRESULTAAT" />
  <link:roleRef roleURI="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDOVERZICHTVANHETGLOBAALRESULTAATCALC2" xlink:type="simple" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#GECONSOLIDEERDOVERZICHTVANHETGLOBAALRESULTAATCALC2" />
  <link:roleRef roleURI="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDEBALANS" xlink:type="simple" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#GECONSOLIDEERDEBALANS" />
  <link:roleRef roleURI="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDOVERZICHTVANDEKASSTROMEN" xlink:type="simple" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#GECONSOLIDEERDOVERZICHTVANDEKASSTROMEN" />
  <link:roleRef roleURI="http://www.banimmo.be/xbrl/role/TOELICHTINGENBIJDEFINANCIËLESTATEN" xlink:type="simple" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#TOELICHTINGENBIJDEFINANCIËLESTATEN" />
  <link:definitionLink xlink:type="extended" xlink:role="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDOVERZICHTVANDEMUTATIESINHETEIGENVERMOGEN">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityLineItems" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:title="ifrs-full_StatementOfChangesInEquityLineItems" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:title="ifrs-full_StatementOfChangesInEquityTable" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_StatementOfChangesInEquityTable" xlink:title="Definition : ifrs-full_StatementOfChangesInEquityLineItems to ifrs-full_StatementOfChangesInEquityTable" xlink:type="arc" order="0" xbrldt:closed="true" xbrldt:contextElement="scenario" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComponentsOfEquityAxis" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:title="ifrs-full_ComponentsOfEquityAxis" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" xlink:title="Definition : ifrs-full_StatementOfChangesInEquityTable to ifrs-full_ComponentsOfEquityAxis" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityMember" xlink:label="ifrs-full_EquityMember" xlink:title="ifrs-full_EquityMember" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_EquityMember" xlink:title="Definition : ifrs-full_ComponentsOfEquityAxis to ifrs-full_EquityMember" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:title="ifrs-full_EquityAttributableToOwnersOfParentMember" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:title="Definition : ifrs-full_EquityMember to ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapitalMember" xlink:label="ifrs-full_IssuedCapitalMember" xlink:title="ifrs-full_IssuedCapitalMember" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="ifrs-full_IssuedCapitalMember" xlink:title="Definition : ifrs-full_EquityAttributableToOwnersOfParentMember to ifrs-full_IssuedCapitalMember" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CapitalReserveMember" xlink:label="ifrs-full_CapitalReserveMember" xlink:title="ifrs-full_CapitalReserveMember" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="ifrs-full_CapitalReserveMember" xlink:title="Definition : ifrs-full_EquityAttributableToOwnersOfParentMember to ifrs-full_CapitalReserveMember" xlink:type="arc" use="optional" order="1" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TreasurySharesMember" xlink:label="ifrs-full_TreasurySharesMember" xlink:title="ifrs-full_TreasurySharesMember" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="ifrs-full_TreasurySharesMember" xlink:title="Definition : ifrs-full_EquityAttributableToOwnersOfParentMember to ifrs-full_TreasurySharesMember" xlink:type="arc" use="optional" order="2" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_ConsolidatedReservesMember" xlink:label="bani_ConsolidatedReservesMember" xlink:title="bani_ConsolidatedReservesMember" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="bani_ConsolidatedReservesMember" xlink:title="Definition : ifrs-full_EquityAttributableToOwnersOfParentMember to bani_ConsolidatedReservesMember" xlink:type="arc" order="3" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_GainsAndLossesRecognizedDirectlyInEquityMember" xlink:label="bani_GainsAndLossesRecognizedDirectlyInEquityMember" xlink:title="bani_GainsAndLossesRecognizedDirectlyInEquityMember" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="bani_GainsAndLossesRecognizedDirectlyInEquityMember" xlink:title="Definition : ifrs-full_EquityAttributableToOwnersOfParentMember to bani_GainsAndLossesRecognizedDirectlyInEquityMember" xlink:type="arc" order="4" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterestsMember" xlink:label="ifrs-full_NoncontrollingInterestsMember" xlink:title="ifrs-full_NoncontrollingInterestsMember" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EquityMember" xlink:to="ifrs-full_NoncontrollingInterestsMember" xlink:title="Definition : ifrs-full_EquityMember to ifrs-full_NoncontrollingInterestsMember" xlink:type="arc" use="optional" order="1" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" xlink:title="ifrs-full_Equity" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_Equity" xlink:title="Definition : ifrs-full_StatementOfChangesInEquityLineItems to ifrs-full_Equity" xlink:type="arc" use="optional" order="1" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" xlink:title="ifrs-full_ProfitLoss" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_ProfitLoss" xlink:title="Definition : ifrs-full_StatementOfChangesInEquityLineItems to ifrs-full_ProfitLoss" xlink:type="arc" use="optional" order="2" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughAcquisitionOfSubsidiary" xlink:label="ifrs-full_IncreaseDecreaseThroughAcquisitionOfSubsidiary" xlink:title="ifrs-full_IncreaseDecreaseThroughAcquisitionOfSubsidiary" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughAcquisitionOfSubsidiary" xlink:title="Definition : ifrs-full_StatementOfChangesInEquityLineItems to ifrs-full_IncreaseDecreaseThroughAcquisitionOfSubsidiary" xlink:type="arc" use="optional" order="3" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" xlink:title="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" xlink:title="Definition : ifrs-full_StatementOfChangesInEquityLineItems to ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" xlink:type="arc" use="optional" order="4" xbrldt:closed="false" />
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.banimmo.be/xbrl/role/Anchoring">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RevenueFromSaleOfGoods" xlink:label="ifrs-full_RevenueFromSaleOfGoods" xlink:title="ifrs-full_RevenueFromSaleOfGoods" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_RevenuesFromOrdersInProgress" xlink:label="bani_RevenuesFromOrdersInProgress" xlink:title="bani_RevenuesFromOrdersInProgress" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_RevenueFromSaleOfGoods" xlink:to="bani_RevenuesFromOrdersInProgress" xlink:title="Definition : ifrs-full_RevenueFromSaleOfGoods to bani_RevenuesFromOrdersInProgress" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_RevenueFromDisposalOfInventoryBuildings" xlink:label="bani_RevenueFromDisposalOfInventoryBuildings" xlink:title="bani_RevenueFromDisposalOfInventoryBuildings" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_RevenueFromSaleOfGoods" xlink:to="bani_RevenueFromDisposalOfInventoryBuildings" xlink:title="Definition : ifrs-full_RevenueFromSaleOfGoods to bani_RevenueFromDisposalOfInventoryBuildings" xlink:type="arc" use="optional" order="1" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" xlink:title="ifrs-full_ProfitLossFromOperatingActivities" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_PropertyResult" xlink:label="bani_PropertyResult" xlink:title="bani_PropertyResult" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="bani_PropertyResult" xlink:title="Definition : ifrs-full_ProfitLossFromOperatingActivities to bani_PropertyResult" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_PropertyOperatingResult" xlink:label="bani_PropertyOperatingResult" xlink:title="bani_PropertyOperatingResult" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="bani_PropertyOperatingResult" xlink:title="Definition : ifrs-full_ProfitLossFromOperatingActivities to bani_PropertyOperatingResult" xlink:type="arc" use="optional" order="1" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_ConsolidatedReserves" xlink:label="bani_ConsolidatedReserves" xlink:title="bani_ConsolidatedReserves" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReserves" xlink:label="ifrs-full_OtherReserves" xlink:title="ifrs-full_OtherReserves" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="bani_ConsolidatedReserves" xlink:to="ifrs-full_OtherReserves" xlink:title="Definition : bani_ConsolidatedReserves to ifrs-full_OtherReserves" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarnings" xlink:label="ifrs-full_RetainedEarnings" xlink:title="ifrs-full_RetainedEarnings" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="bani_ConsolidatedReserves" xlink:to="ifrs-full_RetainedEarnings" xlink:title="Definition : bani_ConsolidatedReserves to ifrs-full_RetainedEarnings" xlink:type="arc" use="optional" order="1" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TreasuryShares" xlink:label="ifrs-full_TreasuryShares" xlink:title="ifrs-full_TreasuryShares" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="bani_ConsolidatedReserves" xlink:to="ifrs-full_TreasuryShares" xlink:title="Definition : bani_ConsolidatedReserves to ifrs-full_TreasuryShares" xlink:type="arc" use="optional" order="2" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:label="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:title="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentsInJointVenturesAndAssociates" xlink:label="bani_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentsInJointVenturesAndAssociates" xlink:title="bani_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentsInJointVenturesAndAssociates" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:to="bani_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentsInJointVenturesAndAssociates" xlink:title="Definition : ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss to bani_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentsInJointVenturesAndAssociates" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:label="ifrs-full_OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:title="ifrs-full_OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_NetIncomeFromDisposalsOfJointVenturesAndAssociates" xlink:label="bani_NetIncomeFromDisposalsOfJointVenturesAndAssociates" xlink:title="bani_NetIncomeFromDisposalsOfJointVenturesAndAssociates" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" xlink:to="bani_NetIncomeFromDisposalsOfJointVenturesAndAssociates" xlink:title="Definition : ifrs-full_OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates to bani_NetIncomeFromDisposalsOfJointVenturesAndAssociates" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:title="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForProfitsLossesOnDisposalOfBuildingsInStock" xlink:label="bani_AdjustmentsForProfitsLossesOnDisposalOfBuildingsInStock" xlink:title="bani_AdjustmentsForProfitsLossesOnDisposalOfBuildingsInStock" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="bani_AdjustmentsForProfitsLossesOnDisposalOfBuildingsInStock" xlink:title="Definition : ifrs-full_AdjustmentsForDecreaseIncreaseInInventories to bani_AdjustmentsForProfitsLossesOnDisposalOfBuildingsInStock" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForDecreaseIncreaseInInvestmentExpenditureOnBuildingsInStock" xlink:label="bani_AdjustmentsForDecreaseIncreaseInInvestmentExpenditureOnBuildingsInStock" xlink:title="bani_AdjustmentsForDecreaseIncreaseInInvestmentExpenditureOnBuildingsInStock" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="bani_AdjustmentsForDecreaseIncreaseInInvestmentExpenditureOnBuildingsInStock" xlink:title="Definition : ifrs-full_AdjustmentsForDecreaseIncreaseInInventories to bani_AdjustmentsForDecreaseIncreaseInInvestmentExpenditureOnBuildingsInStock" xlink:type="arc" use="optional" order="1" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForDecreaseIncreaseInReceiptOfDisposalsOfBuildingsInStock" xlink:label="bani_AdjustmentsForDecreaseIncreaseInReceiptOfDisposalsOfBuildingsInStock" xlink:title="bani_AdjustmentsForDecreaseIncreaseInReceiptOfDisposalsOfBuildingsInStock" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="bani_AdjustmentsForDecreaseIncreaseInReceiptOfDisposalsOfBuildingsInStock" xlink:title="Definition : ifrs-full_AdjustmentsForDecreaseIncreaseInInventories to bani_AdjustmentsForDecreaseIncreaseInReceiptOfDisposalsOfBuildingsInStock" xlink:type="arc" use="optional" order="2" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForAcquisitionOfBuildingsInStock" xlink:label="bani_AdjustmentsForAcquisitionOfBuildingsInStock" xlink:title="bani_AdjustmentsForAcquisitionOfBuildingsInStock" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="bani_AdjustmentsForAcquisitionOfBuildingsInStock" xlink:title="Definition : ifrs-full_AdjustmentsForDecreaseIncreaseInInventories to bani_AdjustmentsForAcquisitionOfBuildingsInStock" xlink:type="arc" use="optional" order="3" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDepreciationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationExpense" xlink:title="ifrs-full_AdjustmentsForDepreciationExpense" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForDepreciationExpenseOfRightsToUseRentalContracts" xlink:label="bani_AdjustmentsForDepreciationExpenseOfRightsToUseRentalContracts" xlink:title="bani_AdjustmentsForDepreciationExpenseOfRightsToUseRentalContracts" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_AdjustmentsForDepreciationExpense" xlink:to="bani_AdjustmentsForDepreciationExpenseOfRightsToUseRentalContracts" xlink:title="Definition : ifrs-full_AdjustmentsForDepreciationExpense to bani_AdjustmentsForDepreciationExpenseOfRightsToUseRentalContracts" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" xlink:label="ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" xlink:title="ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForReversalsOfWriteDownsOfReceivablesFromJointVenturesAndAssociatesRecognisedInProfitOrLoss" xlink:label="bani_AdjustmentsForReversalsOfWriteDownsOfReceivablesFromJointVenturesAndAssociatesRecognisedInProfitOrLoss" xlink:title="bani_AdjustmentsForReversalsOfWriteDownsOfReceivablesFromJointVenturesAndAssociatesRecognisedInProfitOrLoss" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" xlink:to="bani_AdjustmentsForReversalsOfWriteDownsOfReceivablesFromJointVenturesAndAssociatesRecognisedInProfitOrLoss" xlink:title="Definition : ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod to bani_AdjustmentsForReversalsOfWriteDownsOfReceivablesFromJointVenturesAndAssociatesRecognisedInProfitOrLoss" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForFinanceIncome" xlink:label="ifrs-full_AdjustmentsForFinanceIncome" xlink:title="ifrs-full_AdjustmentsForFinanceIncome" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForInterestIncomeAndDividendsReceived" xlink:label="bani_AdjustmentsForInterestIncomeAndDividendsReceived" xlink:title="bani_AdjustmentsForInterestIncomeAndDividendsReceived" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_AdjustmentsForFinanceIncome" xlink:to="bani_AdjustmentsForInterestIncomeAndDividendsReceived" xlink:title="Definition : ifrs-full_AdjustmentsForFinanceIncome to bani_AdjustmentsForInterestIncomeAndDividendsReceived" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:title="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_ProceedsFromNewLoansClassifiedAsFinancingActivities" xlink:label="bani_ProceedsFromNewLoansClassifiedAsFinancingActivities" xlink:title="bani_ProceedsFromNewLoansClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:to="bani_ProceedsFromNewLoansClassifiedAsFinancingActivities" xlink:title="Definition : ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities to bani_ProceedsFromNewLoansClassifiedAsFinancingActivities" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities" xlink:title="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_OtherInterestReceivedClassifiedAsFinancingActivities" xlink:label="bani_OtherInterestReceivedClassifiedAsFinancingActivities" xlink:title="bani_OtherInterestReceivedClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities" xlink:to="bani_OtherInterestReceivedClassifiedAsFinancingActivities" xlink:title="Definition : ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities to bani_OtherInterestReceivedClassifiedAsFinancingActivities" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_InterestReceivedPaidOnDerivativeFinancialInstrumentsClassifiedAsFinancingActivities" xlink:label="bani_InterestReceivedPaidOnDerivativeFinancialInstrumentsClassifiedAsFinancingActivities" xlink:title="bani_InterestReceivedPaidOnDerivativeFinancialInstrumentsClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities" xlink:to="bani_InterestReceivedPaidOnDerivativeFinancialInstrumentsClassifiedAsFinancingActivities" xlink:title="Definition : ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities to bani_InterestReceivedPaidOnDerivativeFinancialInstrumentsClassifiedAsFinancingActivities" xlink:type="arc" use="optional" order="1" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:title="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_RepaymentsOfBankLoansClassifiedAsFinancingActivities" xlink:label="bani_RepaymentsOfBankLoansClassifiedAsFinancingActivities" xlink:title="bani_RepaymentsOfBankLoansClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="bani_RepaymentsOfBankLoansClassifiedAsFinancingActivities" xlink:title="Definition : ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities to bani_RepaymentsOfBankLoansClassifiedAsFinancingActivities" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:title="ifrs-full_EquityAttributableToOwnersOfParent" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="bani_ConsolidatedReserves" xlink:title="Definition : ifrs-full_EquityAttributableToOwnersOfParent to bani_ConsolidatedReserves" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfInvestmentProperty" xlink:label="ifrs-full_PurchaseOfInvestmentProperty" xlink:title="ifrs-full_PurchaseOfInvestmentProperty" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_InvestmentExpensesInRealEstateInvestmentsClassifiedAsInvestingActivities" xlink:label="bani_InvestmentExpensesInRealEstateInvestmentsClassifiedAsInvestingActivities" xlink:title="bani_InvestmentExpensesInRealEstateInvestmentsClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_PurchaseOfInvestmentProperty" xlink:to="bani_InvestmentExpensesInRealEstateInvestmentsClassifiedAsInvestingActivities" xlink:title="Definition : ifrs-full_PurchaseOfInvestmentProperty to bani_InvestmentExpensesInRealEstateInvestmentsClassifiedAsInvestingActivities" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherFinanceCost" xlink:label="ifrs-full_OtherFinanceCost" xlink:title="ifrs-full_OtherFinanceCost" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_DiscountChargesOnDebtsRelatingToRightsToUseRentalContracts" xlink:label="bani_DiscountChargesOnDebtsRelatingToRightsToUseRentalContracts" xlink:title="bani_DiscountChargesOnDebtsRelatingToRightsToUseRentalContracts" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_OtherFinanceCost" xlink:to="bani_DiscountChargesOnDebtsRelatingToRightsToUseRentalContracts" xlink:title="Definition : ifrs-full_OtherFinanceCost to bani_DiscountChargesOnDebtsRelatingToRightsToUseRentalContracts" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNotesAndOtherExplanatoryInformationExplanatory" xlink:label="ifrs-full_DisclosureOfNotesAndOtherExplanatoryInformationExplanatory" xlink:title="ifrs-full_DisclosureOfNotesAndOtherExplanatoryInformationExplanatory" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_DisclosureOfManagementOfMainRisksAndUncertaintiesExplanatory" xlink:label="bani_DisclosureOfManagementOfMainRisksAndUncertaintiesExplanatory" xlink:title="bani_DisclosureOfManagementOfMainRisksAndUncertaintiesExplanatory" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_DisclosureOfNotesAndOtherExplanatoryInformationExplanatory" xlink:to="bani_DisclosureOfManagementOfMainRisksAndUncertaintiesExplanatory" xlink:title="Definition : ifrs-full_DisclosureOfNotesAndOtherExplanatoryInformationExplanatory to bani_DisclosureOfManagementOfMainRisksAndUncertaintiesExplanatory" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:title="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForReversalsOfImpairmentLossesOnFinancialAssetsRecognisedInProfitOrLoss" xlink:label="bani_AdjustmentsForReversalsOfImpairmentLossesOnFinancialAssetsRecognisedInProfitOrLoss" xlink:title="bani_AdjustmentsForReversalsOfImpairmentLossesOnFinancialAssetsRecognisedInProfitOrLoss" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:to="bani_AdjustmentsForReversalsOfImpairmentLossesOnFinancialAssetsRecognisedInProfitOrLoss" xlink:title="Definition : ifrs-full_OtherAdjustmentsToReconcileProfitLoss to bani_AdjustmentsForReversalsOfImpairmentLossesOnFinancialAssetsRecognisedInProfitOrLoss" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" xlink:title="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForLinearisationOfRentalIncomeAndRentalChargesOnBuildings" xlink:label="bani_AdjustmentsForLinearisationOfRentalIncomeAndRentalChargesOnBuildings" xlink:title="bani_AdjustmentsForLinearisationOfRentalIncomeAndRentalChargesOnBuildings" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities" xlink:to="bani_AdjustmentsForLinearisationOfRentalIncomeAndRentalChargesOnBuildings" xlink:title="Definition : ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities to bani_AdjustmentsForLinearisationOfRentalIncomeAndRentalChargesOnBuildings" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital" xlink:label="ifrs-full_AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital" xlink:title="ifrs-full_AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForProfitLossFromDiscontinuedOperations" xlink:label="bani_AdjustmentsForProfitLossFromDiscontinuedOperations" xlink:title="bani_AdjustmentsForProfitLossFromDiscontinuedOperations" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital" xlink:to="bani_AdjustmentsForProfitLossFromDiscontinuedOperations" xlink:title="Definition : ifrs-full_AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital to bani_AdjustmentsForProfitLossFromDiscontinuedOperations" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInvestmentPropertyExplanatory" xlink:label="ifrs-full_DisclosureOfInvestmentPropertyExplanatory" xlink:title="ifrs-full_DisclosureOfInvestmentPropertyExplanatory" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_DisclosureOfProfitLossOnValuationOfBuildingsExplanatory" xlink:label="bani_DisclosureOfProfitLossOnValuationOfBuildingsExplanatory" xlink:title="bani_DisclosureOfProfitLossOnValuationOfBuildingsExplanatory" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyExplanatory" xlink:to="bani_DisclosureOfProfitLossOnValuationOfBuildingsExplanatory" xlink:title="Definition : ifrs-full_DisclosureOfInvestmentPropertyExplanatory to bani_DisclosureOfProfitLossOnValuationOfBuildingsExplanatory" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:label="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:title="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_DisclosureOfNetIncomeFromDisposalsExplanatory" xlink:label="bani_DisclosureOfNetIncomeFromDisposalsExplanatory" xlink:title="bani_DisclosureOfNetIncomeFromDisposalsExplanatory" />
    <link:definitionArc xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:to="bani_DisclosureOfNetIncomeFromDisposalsExplanatory" xlink:title="Definition : ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory to bani_DisclosureOfNetIncomeFromDisposalsExplanatory" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999">
    <link:loc xlink:type="locator" xlink:href="https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor.xsd#esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:label="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:title="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RentalIncomeFromInvestmentProperty" xlink:label="ifrs-full_RentalIncomeFromInvestmentProperty" xlink:title="ifrs-full_RentalIncomeFromInvestmentProperty" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_RentalIncomeFromInvestmentProperty" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_RentalIncomeFromInvestmentProperty" xlink:type="arc" use="optional" order="0" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_RevenueFromDisposalOfInventoryBuildings" xlink:label="bani_RevenueFromDisposalOfInventoryBuildings" xlink:title="bani_RevenueFromDisposalOfInventoryBuildings" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_RevenueFromDisposalOfInventoryBuildings" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_RevenueFromDisposalOfInventoryBuildings" xlink:type="arc" order="1" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_RevenuesFromOrdersInProgress" xlink:label="bani_RevenuesFromOrdersInProgress" xlink:title="bani_RevenuesFromOrdersInProgress" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_RevenuesFromOrdersInProgress" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_RevenuesFromOrdersInProgress" xlink:type="arc" order="2" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Revenue" xlink:label="ifrs-full_Revenue" xlink:title="ifrs-full_Revenue" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_Revenue" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_Revenue" xlink:type="arc" use="optional" order="3" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome" xlink:label="ifrs-full_DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome" xlink:title="ifrs-full_DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome" xlink:type="arc" use="optional" order="4" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CostOfMerchandiseSold" xlink:label="ifrs-full_CostOfMerchandiseSold" xlink:title="ifrs-full_CostOfMerchandiseSold" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CostOfMerchandiseSold" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CostOfMerchandiseSold" xlink:type="arc" use="optional" order="5" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" xlink:label="ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" xlink:title="ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" xlink:type="arc" use="optional" order="6" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OperatingExpense" xlink:label="ifrs-full_OperatingExpense" xlink:title="ifrs-full_OperatingExpense" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_OperatingExpense" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_OperatingExpense" xlink:type="arc" use="optional" order="7" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_PropertyOperatingResult" xlink:label="bani_PropertyOperatingResult" xlink:title="bani_PropertyOperatingResult" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_PropertyOperatingResult" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_PropertyOperatingResult" xlink:type="arc" order="8" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FeeAndCommissionIncome" xlink:label="ifrs-full_FeeAndCommissionIncome" xlink:title="ifrs-full_FeeAndCommissionIncome" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_FeeAndCommissionIncome" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_FeeAndCommissionIncome" xlink:type="arc" use="optional" order="9" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnDisposalsOfInvestmentProperties" xlink:label="ifrs-full_GainsLossesOnDisposalsOfInvestmentProperties" xlink:title="ifrs-full_GainsLossesOnDisposalsOfInvestmentProperties" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_GainsLossesOnDisposalsOfInvestmentProperties" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_GainsLossesOnDisposalsOfInvestmentProperties" xlink:type="arc" use="optional" order="10" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnFairValueAdjustmentInvestmentProperty" xlink:label="ifrs-full_GainsLossesOnFairValueAdjustmentInvestmentProperty" xlink:title="ifrs-full_GainsLossesOnFairValueAdjustmentInvestmentProperty" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_GainsLossesOnFairValueAdjustmentInvestmentProperty" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_GainsLossesOnFairValueAdjustmentInvestmentProperty" xlink:type="arc" use="optional" order="11" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_WritedownsReversalsOfInventories" xlink:label="ifrs-full_WritedownsReversalsOfInventories" xlink:title="ifrs-full_WritedownsReversalsOfInventories" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_WritedownsReversalsOfInventories" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_WritedownsReversalsOfInventories" xlink:type="arc" use="optional" order="12" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DepreciationRightofuseAssets" xlink:label="ifrs-full_DepreciationRightofuseAssets" xlink:title="ifrs-full_DepreciationRightofuseAssets" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DepreciationRightofuseAssets" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DepreciationRightofuseAssets" xlink:type="arc" use="optional" order="13" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables" xlink:label="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables" xlink:title="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables" xlink:type="arc" use="optional" order="14" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" xlink:title="ifrs-full_ProfitLossFromOperatingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProfitLossFromOperatingActivities" xlink:type="arc" use="optional" order="15" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherIncome" xlink:label="ifrs-full_OtherIncome" xlink:title="ifrs-full_OtherIncome" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_OtherIncome" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_OtherIncome" xlink:type="arc" use="optional" order="16" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdministrativeExpense" xlink:label="ifrs-full_AdministrativeExpense" xlink:title="ifrs-full_AdministrativeExpense" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdministrativeExpense" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdministrativeExpense" xlink:type="arc" use="optional" order="17" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_PropertyResult" xlink:label="bani_PropertyResult" xlink:title="bani_PropertyResult" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_PropertyResult" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_PropertyResult" xlink:type="arc" order="18" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherOperatingIncomeExpense" xlink:label="ifrs-full_OtherOperatingIncomeExpense" xlink:title="ifrs-full_OtherOperatingIncomeExpense" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_OtherOperatingIncomeExpense" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_OtherOperatingIncomeExpense" xlink:type="arc" use="optional" order="19" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssets" xlink:label="ifrs-full_RightofuseAssets" xlink:title="ifrs-full_RightofuseAssets" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_RightofuseAssets" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_RightofuseAssets" xlink:type="arc" use="optional" order="20" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:title="ifrs-full_IntangibleAssetsOtherThanGoodwill" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:type="arc" use="optional" order="21" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:title="ifrs-full_PropertyPlantAndEquipment" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_PropertyPlantAndEquipment" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_PropertyPlantAndEquipment" xlink:type="arc" use="optional" order="22" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InvestmentProperty" xlink:label="ifrs-full_InvestmentProperty" xlink:title="ifrs-full_InvestmentProperty" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_InvestmentProperty" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_InvestmentProperty" xlink:type="arc" use="optional" order="23" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:title="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:type="arc" use="optional" order="24" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:title="ifrs-full_ProfitLossAttributableToOwnersOfParent" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:type="arc" use="optional" order="25" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" xlink:title="ifrs-full_ProfitLoss" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProfitLoss" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProfitLoss" xlink:type="arc" use="optional" order="26" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromDiscontinuedOperations" xlink:label="ifrs-full_ProfitLossFromDiscontinuedOperations" xlink:title="ifrs-full_ProfitLossFromDiscontinuedOperations" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProfitLossFromDiscontinuedOperations" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProfitLossFromDiscontinuedOperations" xlink:type="arc" use="optional" order="27" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromContinuingOperations" xlink:label="ifrs-full_ProfitLossFromContinuingOperations" xlink:title="ifrs-full_ProfitLossFromContinuingOperations" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProfitLossFromContinuingOperations" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProfitLossFromContinuingOperations" xlink:type="arc" use="optional" order="28" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:title="ifrs-full_IncomeTaxExpenseContinuingOperations" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:type="arc" use="optional" order="29" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:title="ifrs-full_ProfitLossBeforeTax" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProfitLossBeforeTax" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProfitLossBeforeTax" xlink:type="arc" use="optional" order="30" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:title="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:type="arc" use="optional" order="31" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_NetIncomeFromDisposalsOfJointVenturesAndAssociates" xlink:label="bani_NetIncomeFromDisposalsOfJointVenturesAndAssociates" xlink:title="bani_NetIncomeFromDisposalsOfJointVenturesAndAssociates" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_NetIncomeFromDisposalsOfJointVenturesAndAssociates" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_NetIncomeFromDisposalsOfJointVenturesAndAssociates" xlink:type="arc" order="32" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentsInJointVenturesAndAssociates" xlink:label="bani_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentsInJointVenturesAndAssociates" xlink:title="bani_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentsInJointVenturesAndAssociates" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentsInJointVenturesAndAssociates" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentsInJointVenturesAndAssociates" xlink:type="arc" order="33" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:title="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:type="arc" use="optional" order="34" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_DiscountChargesOnDebtsRelatingToRightsToUseRentalContracts" xlink:label="bani_DiscountChargesOnDebtsRelatingToRightsToUseRentalContracts" xlink:title="bani_DiscountChargesOnDebtsRelatingToRightsToUseRentalContracts" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_DiscountChargesOnDebtsRelatingToRightsToUseRentalContracts" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_DiscountChargesOnDebtsRelatingToRightsToUseRentalContracts" xlink:type="arc" order="35" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceIncome" xlink:label="ifrs-full_FinanceIncome" xlink:title="ifrs-full_FinanceIncome" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_FinanceIncome" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_FinanceIncome" xlink:type="arc" use="optional" order="36" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceCosts" xlink:label="ifrs-full_FinanceCosts" xlink:title="ifrs-full_FinanceCosts" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_FinanceCosts" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_FinanceCosts" xlink:type="arc" use="optional" order="37" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterests" xlink:label="ifrs-full_NoncontrollingInterests" xlink:title="ifrs-full_NoncontrollingInterests" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NoncontrollingInterests" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NoncontrollingInterests" xlink:type="arc" use="optional" order="38" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:title="ifrs-full_EquityAttributableToOwnersOfParent" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_EquityAttributableToOwnersOfParent" xlink:type="arc" use="optional" order="39" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_ConsolidatedReserves" xlink:label="bani_ConsolidatedReserves" xlink:title="bani_ConsolidatedReserves" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_ConsolidatedReserves" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_ConsolidatedReserves" xlink:type="arc" order="40" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" xlink:title="ifrs-full_IssuedCapital" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_IssuedCapital" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_IssuedCapital" xlink:type="arc" use="optional" order="41" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" xlink:title="ifrs-full_Assets" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_Assets" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_Assets" xlink:type="arc" use="optional" order="42" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" xlink:title="ifrs-full_CurrentAssets" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CurrentAssets" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CurrentAssets" xlink:type="arc" use="optional" order="43" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:title="ifrs-full_CashAndCashEquivalents" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CashAndCashEquivalents" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CashAndCashEquivalents" xlink:type="arc" use="optional" order="44" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentTaxAssetsCurrent" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:title="ifrs-full_CurrentTaxAssetsCurrent" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CurrentTaxAssetsCurrent" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CurrentTaxAssetsCurrent" xlink:type="arc" use="optional" order="45" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:title="ifrs-full_TradeAndOtherCurrentReceivables" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_TradeAndOtherCurrentReceivables" xlink:type="arc" use="optional" order="46" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentFinancialAssets" xlink:label="ifrs-full_CurrentFinancialAssets" xlink:title="ifrs-full_CurrentFinancialAssets" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CurrentFinancialAssets" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CurrentFinancialAssets" xlink:type="arc" use="optional" order="47" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyIntendedForSaleInOrdinaryCourseOfBusiness" xlink:label="ifrs-full_PropertyIntendedForSaleInOrdinaryCourseOfBusiness" xlink:title="ifrs-full_PropertyIntendedForSaleInOrdinaryCourseOfBusiness" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_PropertyIntendedForSaleInOrdinaryCourseOfBusiness" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_PropertyIntendedForSaleInOrdinaryCourseOfBusiness" xlink:type="arc" use="optional" order="48" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssets" xlink:label="ifrs-full_NoncurrentAssets" xlink:title="ifrs-full_NoncurrentAssets" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NoncurrentAssets" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NoncurrentAssets" xlink:type="arc" use="optional" order="49" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentReceivables" xlink:label="ifrs-full_NoncurrentReceivables" xlink:title="ifrs-full_NoncurrentReceivables" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NoncurrentReceivables" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NoncurrentReceivables" xlink:type="arc" use="optional" order="50" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentFinancialAssets" xlink:label="ifrs-full_NoncurrentFinancialAssets" xlink:title="ifrs-full_NoncurrentFinancialAssets" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NoncurrentFinancialAssets" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NoncurrentFinancialAssets" xlink:type="arc" use="optional" order="51" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" xlink:title="ifrs-full_DeferredTaxAssets" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DeferredTaxAssets" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DeferredTaxAssets" xlink:type="arc" use="optional" order="52" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:label="ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:title="ifrs-full_InvestmentAccountedForUsingEquityMethod" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:type="arc" use="optional" order="53" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" xlink:label="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" xlink:title="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" xlink:type="arc" use="optional" order="54" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax" xlink:title="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax" xlink:type="arc" use="optional" order="55" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" xlink:title="ifrs-full_EquityAndLiabilities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_EquityAndLiabilities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_EquityAndLiabilities" xlink:type="arc" use="optional" order="56" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" xlink:title="ifrs-full_CurrentLiabilities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CurrentLiabilities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CurrentLiabilities" xlink:type="arc" use="optional" order="57" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:title="ifrs-full_CurrentLeaseLiabilities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CurrentLeaseLiabilities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CurrentLeaseLiabilities" xlink:type="arc" use="optional" order="58" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:title="ifrs-full_TradeAndOtherCurrentPayables" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_TradeAndOtherCurrentPayables" xlink:type="arc" use="optional" order="59" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentProvisions" xlink:label="ifrs-full_CurrentProvisions" xlink:title="ifrs-full_CurrentProvisions" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CurrentProvisions" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CurrentProvisions" xlink:type="arc" use="optional" order="60" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:title="ifrs-full_CurrentTaxLiabilitiesCurrent" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:type="arc" use="optional" order="61" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:label="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:title="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings" xlink:type="arc" use="optional" order="62" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:title="ifrs-full_NoncurrentLiabilities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NoncurrentLiabilities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NoncurrentLiabilities" xlink:type="arc" use="optional" order="63" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentPayables" xlink:label="ifrs-full_NoncurrentPayables" xlink:title="ifrs-full_NoncurrentPayables" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NoncurrentPayables" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NoncurrentPayables" xlink:type="arc" use="optional" order="64" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" xlink:title="ifrs-full_NoncurrentLeaseLiabilities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NoncurrentLeaseLiabilities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NoncurrentLeaseLiabilities" xlink:type="arc" use="optional" order="65" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentProvisions" xlink:label="ifrs-full_NoncurrentProvisions" xlink:title="ifrs-full_NoncurrentProvisions" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NoncurrentProvisions" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NoncurrentProvisions" xlink:type="arc" use="optional" order="66" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings" xlink:title="ifrs-full_LongtermBorrowings" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_LongtermBorrowings" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_LongtermBorrowings" xlink:type="arc" use="optional" order="67" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" xlink:title="ifrs-full_Equity" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_Equity" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_Equity" xlink:type="arc" use="optional" order="68" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories" xlink:title="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories" xlink:type="arc" use="optional" order="69" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForFairValueGainsLosses" xlink:label="ifrs-full_AdjustmentsForFairValueGainsLosses" xlink:title="ifrs-full_AdjustmentsForFairValueGainsLosses" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForFairValueGainsLosses" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForFairValueGainsLosses" xlink:type="arc" use="optional" order="70" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForDepreciationExpenseOfRightsToUseRentalContracts" xlink:label="bani_AdjustmentsForDepreciationExpenseOfRightsToUseRentalContracts" xlink:title="bani_AdjustmentsForDepreciationExpenseOfRightsToUseRentalContracts" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_AdjustmentsForDepreciationExpenseOfRightsToUseRentalContracts" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_AdjustmentsForDepreciationExpenseOfRightsToUseRentalContracts" xlink:type="arc" order="71" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty" xlink:label="ifrs-full_AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty" xlink:title="ifrs-full_AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty" xlink:type="arc" use="optional" order="72" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForProfitsLossesOnDisposalOfBuildingsInStock" xlink:label="bani_AdjustmentsForProfitsLossesOnDisposalOfBuildingsInStock" xlink:title="bani_AdjustmentsForProfitsLossesOnDisposalOfBuildingsInStock" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_AdjustmentsForProfitsLossesOnDisposalOfBuildingsInStock" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_AdjustmentsForProfitsLossesOnDisposalOfBuildingsInStock" xlink:type="arc" order="73" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:label="ifrs-full_AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:title="ifrs-full_AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:type="arc" use="optional" order="74" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:title="ifrs-full_AdjustmentsForIncomeTaxExpense" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:type="arc" use="optional" order="75" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:title="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:type="arc" use="optional" order="76" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:title="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:type="arc" use="optional" order="77" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" xlink:title="ifrs-full_ComprehensiveIncome" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ComprehensiveIncome" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ComprehensiveIncome" xlink:type="arc" use="optional" order="78" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:title="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:type="arc" use="optional" order="79" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" xlink:label="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" xlink:title="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" xlink:type="arc" use="optional" order="80" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax" xlink:title="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax" xlink:type="arc" use="optional" order="81" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:title="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:type="arc" use="optional" order="82" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" xlink:title="ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" xlink:type="arc" use="optional" order="83" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperations" xlink:label="ifrs-full_CashFlowsFromUsedInOperations" xlink:title="ifrs-full_CashFlowsFromUsedInOperations" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CashFlowsFromUsedInOperations" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CashFlowsFromUsedInOperations" xlink:type="arc" use="optional" order="84" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="ifrs-full_AdjustmentsForProvisions" xlink:title="ifrs-full_AdjustmentsForProvisions" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForProvisions" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForProvisions" xlink:type="arc" use="optional" order="85" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:title="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:type="arc" use="optional" order="86" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForAcquisitionOfBuildingsInStock" xlink:label="bani_AdjustmentsForAcquisitionOfBuildingsInStock" xlink:title="bani_AdjustmentsForAcquisitionOfBuildingsInStock" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_AdjustmentsForAcquisitionOfBuildingsInStock" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_AdjustmentsForAcquisitionOfBuildingsInStock" xlink:type="arc" order="87" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:title="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:type="arc" use="optional" order="88" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForDecreaseIncreaseInReceiptOfDisposalsOfBuildingsInStock" xlink:label="bani_AdjustmentsForDecreaseIncreaseInReceiptOfDisposalsOfBuildingsInStock" xlink:title="bani_AdjustmentsForDecreaseIncreaseInReceiptOfDisposalsOfBuildingsInStock" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_AdjustmentsForDecreaseIncreaseInReceiptOfDisposalsOfBuildingsInStock" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_AdjustmentsForDecreaseIncreaseInReceiptOfDisposalsOfBuildingsInStock" xlink:type="arc" order="89" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForDecreaseIncreaseInInvestmentExpenditureOnBuildingsInStock" xlink:label="bani_AdjustmentsForDecreaseIncreaseInInvestmentExpenditureOnBuildingsInStock" xlink:title="bani_AdjustmentsForDecreaseIncreaseInInvestmentExpenditureOnBuildingsInStock" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_AdjustmentsForDecreaseIncreaseInInvestmentExpenditureOnBuildingsInStock" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_AdjustmentsForDecreaseIncreaseInInvestmentExpenditureOnBuildingsInStock" xlink:type="arc" order="90" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:label="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:title="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:type="arc" use="optional" order="91" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" xlink:label="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" xlink:title="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" xlink:type="arc" use="optional" order="92" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForInterestIncomeAndDividendsReceived" xlink:label="bani_AdjustmentsForInterestIncomeAndDividendsReceived" xlink:title="bani_AdjustmentsForInterestIncomeAndDividendsReceived" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_AdjustmentsForInterestIncomeAndDividendsReceived" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_AdjustmentsForInterestIncomeAndDividendsReceived" xlink:type="arc" order="93" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForFinanceCosts" xlink:label="ifrs-full_AdjustmentsForFinanceCosts" xlink:title="ifrs-full_AdjustmentsForFinanceCosts" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForFinanceCosts" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForFinanceCosts" xlink:type="arc" use="optional" order="94" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForReversalsOfWriteDownsOfReceivablesFromJointVenturesAndAssociatesRecognisedInProfitOrLoss" xlink:label="bani_AdjustmentsForReversalsOfWriteDownsOfReceivablesFromJointVenturesAndAssociatesRecognisedInProfitOrLoss" xlink:title="bani_AdjustmentsForReversalsOfWriteDownsOfReceivablesFromJointVenturesAndAssociatesRecognisedInProfitOrLoss" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_AdjustmentsForReversalsOfWriteDownsOfReceivablesFromJointVenturesAndAssociatesRecognisedInProfitOrLoss" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_AdjustmentsForReversalsOfWriteDownsOfReceivablesFromJointVenturesAndAssociatesRecognisedInProfitOrLoss" xlink:type="arc" order="95" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForProfitLossFromDiscontinuedOperations" xlink:label="bani_AdjustmentsForProfitLossFromDiscontinuedOperations" xlink:title="bani_AdjustmentsForProfitLossFromDiscontinuedOperations" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_AdjustmentsForProfitLossFromDiscontinuedOperations" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_AdjustmentsForProfitLossFromDiscontinuedOperations" xlink:type="arc" order="96" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" xlink:label="ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" xlink:title="ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod" xlink:type="arc" use="optional" order="97" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForLinearisationOfRentalIncomeAndRentalChargesOnBuildings" xlink:label="bani_AdjustmentsForLinearisationOfRentalIncomeAndRentalChargesOnBuildings" xlink:title="bani_AdjustmentsForLinearisationOfRentalIncomeAndRentalChargesOnBuildings" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_AdjustmentsForLinearisationOfRentalIncomeAndRentalChargesOnBuildings" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_AdjustmentsForLinearisationOfRentalIncomeAndRentalChargesOnBuildings" xlink:type="arc" order="98" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForAmortisationExpense" xlink:label="ifrs-full_AdjustmentsForAmortisationExpense" xlink:title="ifrs-full_AdjustmentsForAmortisationExpense" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForAmortisationExpense" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForAmortisationExpense" xlink:type="arc" use="optional" order="99" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDepreciationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationExpense" xlink:title="ifrs-full_AdjustmentsForDepreciationExpense" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForDepreciationExpense" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForDepreciationExpense" xlink:type="arc" use="optional" order="100" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_AdjustmentsForReversalsOfImpairmentLossesOnFinancialAssetsRecognisedInProfitOrLoss" xlink:label="bani_AdjustmentsForReversalsOfImpairmentLossesOnFinancialAssetsRecognisedInProfitOrLoss" xlink:title="bani_AdjustmentsForReversalsOfImpairmentLossesOnFinancialAssetsRecognisedInProfitOrLoss" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_AdjustmentsForReversalsOfImpairmentLossesOnFinancialAssetsRecognisedInProfitOrLoss" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_AdjustmentsForReversalsOfImpairmentLossesOnFinancialAssetsRecognisedInProfitOrLoss" xlink:type="arc" order="101" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables" xlink:title="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables" xlink:type="arc" use="optional" order="102" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:title="ifrs-full_CashFlowsFromUsedInInvestingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:type="arc" use="optional" order="103" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" xlink:title="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties" xlink:type="arc" use="optional" order="104" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" xlink:title="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CashAdvancesAndLoansMadeToRelatedParties" xlink:type="arc" use="optional" order="105" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations" xlink:label="ifrs-full_ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations" xlink:title="ifrs-full_ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations" xlink:type="arc" use="optional" order="106" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsReceivedClassifiedAsInvestingActivities" xlink:label="ifrs-full_DividendsReceivedClassifiedAsInvestingActivities" xlink:title="ifrs-full_DividendsReceivedClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DividendsReceivedClassifiedAsInvestingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DividendsReceivedClassifiedAsInvestingActivities" xlink:type="arc" use="optional" order="107" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod" xlink:label="ifrs-full_ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod" xlink:title="ifrs-full_ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod" xlink:type="arc" use="optional" order="108" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:label="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:title="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod" xlink:type="arc" use="optional" order="109" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:label="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:title="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities" xlink:type="arc" use="optional" order="110" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:title="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:type="arc" use="optional" order="111" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:title="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:type="arc" use="optional" order="112" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfInvestmentProperty" xlink:label="ifrs-full_ProceedsFromSalesOfInvestmentProperty" xlink:title="ifrs-full_ProceedsFromSalesOfInvestmentProperty" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProceedsFromSalesOfInvestmentProperty" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProceedsFromSalesOfInvestmentProperty" xlink:type="arc" use="optional" order="113" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfInvestmentProperty" xlink:label="ifrs-full_PurchaseOfInvestmentProperty" xlink:title="ifrs-full_PurchaseOfInvestmentProperty" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_PurchaseOfInvestmentProperty" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_PurchaseOfInvestmentProperty" xlink:type="arc" use="optional" order="114" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_InvestmentExpensesInRealEstateInvestmentsClassifiedAsInvestingActivities" xlink:label="bani_InvestmentExpensesInRealEstateInvestmentsClassifiedAsInvestingActivities" xlink:title="bani_InvestmentExpensesInRealEstateInvestmentsClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_InvestmentExpensesInRealEstateInvestmentsClassifiedAsInvestingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_InvestmentExpensesInRealEstateInvestmentsClassifiedAsInvestingActivities" xlink:type="arc" order="115" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:title="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:type="arc" use="optional" order="116" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" xlink:title="ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities" xlink:type="arc" use="optional" order="117" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LegalFormOfEntity" xlink:label="ifrs-full_LegalFormOfEntity" xlink:title="ifrs-full_LegalFormOfEntity" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_LegalFormOfEntity" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_LegalFormOfEntity" xlink:type="arc" use="optional" order="118" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DomicileOfEntity" xlink:label="ifrs-full_DomicileOfEntity" xlink:title="ifrs-full_DomicileOfEntity" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DomicileOfEntity" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DomicileOfEntity" xlink:type="arc" use="optional" order="119" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" xlink:label="ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" xlink:title="ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" xlink:type="arc" use="optional" order="120" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" xlink:label="ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" xlink:title="ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale" xlink:type="arc" use="optional" order="121" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" xlink:label="ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" xlink:title="ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" xlink:type="arc" use="optional" order="122" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:title="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:type="arc" use="optional" order="123" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:title="ifrs-full_CashFlowsFromUsedInFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:type="arc" use="optional" order="124" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" xlink:label="ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" xlink:title="ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" xlink:type="arc" use="optional" order="125" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_OtherInterestReceivedClassifiedAsFinancingActivities" xlink:label="bani_OtherInterestReceivedClassifiedAsFinancingActivities" xlink:title="bani_OtherInterestReceivedClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_OtherInterestReceivedClassifiedAsFinancingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_OtherInterestReceivedClassifiedAsFinancingActivities" xlink:type="arc" order="126" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_InterestReceivedPaidOnDerivativeFinancialInstrumentsClassifiedAsFinancingActivities" xlink:label="bani_InterestReceivedPaidOnDerivativeFinancialInstrumentsClassifiedAsFinancingActivities" xlink:title="bani_InterestReceivedPaidOnDerivativeFinancialInstrumentsClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_InterestReceivedPaidOnDerivativeFinancialInstrumentsClassifiedAsFinancingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_InterestReceivedPaidOnDerivativeFinancialInstrumentsClassifiedAsFinancingActivities" xlink:type="arc" order="127" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:title="ifrs-full_InterestPaidClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:type="arc" use="optional" order="128" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:title="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:type="arc" use="optional" order="129" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBondsNotesAndDebentures" xlink:label="ifrs-full_RepaymentsOfBondsNotesAndDebentures" xlink:title="ifrs-full_RepaymentsOfBondsNotesAndDebentures" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_RepaymentsOfBondsNotesAndDebentures" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_RepaymentsOfBondsNotesAndDebentures" xlink:type="arc" use="optional" order="130" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromIssueOfBondsNotesAndDebentures" xlink:label="ifrs-full_ProceedsFromIssueOfBondsNotesAndDebentures" xlink:title="ifrs-full_ProceedsFromIssueOfBondsNotesAndDebentures" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProceedsFromIssueOfBondsNotesAndDebentures" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProceedsFromIssueOfBondsNotesAndDebentures" xlink:type="arc" use="optional" order="131" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_RepaymentsOfBankLoansClassifiedAsFinancingActivities" xlink:label="bani_RepaymentsOfBankLoansClassifiedAsFinancingActivities" xlink:title="bani_RepaymentsOfBankLoansClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_RepaymentsOfBankLoansClassifiedAsFinancingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_RepaymentsOfBankLoansClassifiedAsFinancingActivities" xlink:type="arc" order="132" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_ProceedsFromNewLoansClassifiedAsFinancingActivities" xlink:label="bani_ProceedsFromNewLoansClassifiedAsFinancingActivities" xlink:title="bani_ProceedsFromNewLoansClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_ProceedsFromNewLoansClassifiedAsFinancingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_ProceedsFromNewLoansClassifiedAsFinancingActivities" xlink:type="arc" order="133" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:type="arc" use="optional" order="134" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:type="arc" use="optional" order="135" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:type="arc" use="optional" order="136" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:type="arc" use="optional" order="137" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:type="arc" use="optional" order="138" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:type="arc" use="optional" order="139" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:type="arc" use="optional" order="140" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:type="arc" use="optional" order="141" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory" xlink:type="arc" use="optional" order="142" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:label="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:title="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:type="arc" use="optional" order="143" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NameOfUltimateParentOfGroup" xlink:label="ifrs-full_NameOfUltimateParentOfGroup" xlink:title="ifrs-full_NameOfUltimateParentOfGroup" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NameOfUltimateParentOfGroup" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NameOfUltimateParentOfGroup" xlink:type="arc" use="optional" order="144" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NameOfParentEntity" xlink:label="ifrs-full_NameOfParentEntity" xlink:title="ifrs-full_NameOfParentEntity" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NameOfParentEntity" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NameOfParentEntity" xlink:type="arc" use="optional" order="145" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:label="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:title="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:type="arc" use="optional" order="146" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PrincipalPlaceOfBusiness" xlink:label="ifrs-full_PrincipalPlaceOfBusiness" xlink:title="ifrs-full_PrincipalPlaceOfBusiness" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_PrincipalPlaceOfBusiness" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_PrincipalPlaceOfBusiness" xlink:type="arc" use="optional" order="147" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AddressOfRegisteredOfficeOfEntity" xlink:label="ifrs-full_AddressOfRegisteredOfficeOfEntity" xlink:title="ifrs-full_AddressOfRegisteredOfficeOfEntity" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_AddressOfRegisteredOfficeOfEntity" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_AddressOfRegisteredOfficeOfEntity" xlink:type="arc" use="optional" order="148" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CountryOfIncorporation" xlink:label="ifrs-full_CountryOfIncorporation" xlink:title="ifrs-full_CountryOfIncorporation" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_CountryOfIncorporation" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_CountryOfIncorporation" xlink:type="arc" use="optional" order="149" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:type="arc" use="optional" order="150" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:type="arc" use="optional" order="151" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:type="arc" use="optional" order="152" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:type="arc" use="optional" order="153" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:type="arc" use="optional" order="154" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:type="arc" use="optional" order="155" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:type="arc" use="optional" order="156" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory" xlink:type="arc" use="optional" order="157" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:title="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:type="arc" use="optional" order="158" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:label="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:title="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:type="arc" use="optional" order="159" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:label="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:title="ifrs-full_DisclosureOfCashFlowStatementExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:type="arc" use="optional" order="160" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfLeasesExplanatory" xlink:label="ifrs-full_DisclosureOfLeasesExplanatory" xlink:title="ifrs-full_DisclosureOfLeasesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfLeasesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfLeasesExplanatory" xlink:type="arc" use="optional" order="161" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory" xlink:label="ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory" xlink:title="ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory" xlink:type="arc" use="optional" order="162" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesExplanatory" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesExplanatory" xlink:title="ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfSignificantInvestmentsInAssociatesExplanatory" xlink:type="arc" use="optional" order="163" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfJointVenturesExplanatory" xlink:label="ifrs-full_DisclosureOfJointVenturesExplanatory" xlink:title="ifrs-full_DisclosureOfJointVenturesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfJointVenturesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfJointVenturesExplanatory" xlink:type="arc" use="optional" order="164" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:title="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:type="arc" use="optional" order="165" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfReclassificationsOrChangesInPresentationExplanatory" xlink:label="ifrs-full_DisclosureOfReclassificationsOrChangesInPresentationExplanatory" xlink:title="ifrs-full_DisclosureOfReclassificationsOrChangesInPresentationExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfReclassificationsOrChangesInPresentationExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfReclassificationsOrChangesInPresentationExplanatory" xlink:type="arc" use="optional" order="166" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRevenueExplanatory" xlink:label="ifrs-full_DisclosureOfRevenueExplanatory" xlink:title="ifrs-full_DisclosureOfRevenueExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfRevenueExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfRevenueExplanatory" xlink:type="arc" use="optional" order="167" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" xlink:title="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" xlink:type="arc" use="optional" order="168" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementExplanatory" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementExplanatory" xlink:title="ifrs-full_DisclosureOfFairValueMeasurementExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfFairValueMeasurementExplanatory" xlink:type="arc" use="optional" order="169" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCreditRiskExplanatory" xlink:label="ifrs-full_DisclosureOfCreditRiskExplanatory" xlink:title="ifrs-full_DisclosureOfCreditRiskExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfCreditRiskExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfCreditRiskExplanatory" xlink:type="arc" use="optional" order="170" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:label="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:title="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:type="arc" use="optional" order="171" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfMarketRiskExplanatory" xlink:label="ifrs-full_DisclosureOfMarketRiskExplanatory" xlink:title="ifrs-full_DisclosureOfMarketRiskExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfMarketRiskExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfMarketRiskExplanatory" xlink:type="arc" use="optional" order="172" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:title="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:type="arc" use="optional" order="173" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:title="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:type="arc" use="optional" order="174" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTerminationBenefits" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTerminationBenefits" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForTerminationBenefits" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTerminationBenefits" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForTerminationBenefits" xlink:type="arc" use="optional" order="175" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:type="arc" use="optional" order="176" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:type="arc" use="optional" order="177" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForHedgingExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForHedgingExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForHedgingExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForHedgingExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForHedgingExplanatory" xlink:type="arc" use="optional" order="178" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory" xlink:type="arc" use="optional" order="179" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:type="arc" use="optional" order="180" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:type="arc" use="optional" order="181" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" xlink:type="arc" use="optional" order="182" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory" xlink:type="arc" use="optional" order="183" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory" xlink:type="arc" use="optional" order="184" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:type="arc" use="optional" order="185" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates" xlink:type="arc" use="optional" order="186" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures" xlink:type="arc" use="optional" order="187" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory" xlink:type="arc" use="optional" order="188" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory" xlink:type="arc" use="optional" order="189" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:title="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:type="arc" use="optional" order="190" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" xlink:title="ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" xlink:type="arc" use="optional" order="191" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory" xlink:label="ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory" xlink:title="ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory" xlink:type="arc" use="optional" order="192" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfIFRSCompliance" xlink:label="ifrs-full_StatementOfIFRSCompliance" xlink:title="ifrs-full_StatementOfIFRSCompliance" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_StatementOfIFRSCompliance" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_StatementOfIFRSCompliance" xlink:type="arc" use="optional" order="193" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAuthorisationOfFinancialStatementsExplanatory" xlink:label="ifrs-full_DisclosureOfAuthorisationOfFinancialStatementsExplanatory" xlink:title="ifrs-full_DisclosureOfAuthorisationOfFinancialStatementsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfAuthorisationOfFinancialStatementsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfAuthorisationOfFinancialStatementsExplanatory" xlink:type="arc" use="optional" order="194" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BasicEarningsLossPerShare" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:title="ifrs-full_BasicEarningsLossPerShare" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_BasicEarningsLossPerShare" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_BasicEarningsLossPerShare" xlink:type="arc" use="optional" order="195" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:label="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:title="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:type="arc" use="optional" order="196" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:title="ifrs-full_DisclosureOfRelatedPartyExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:type="arc" use="optional" order="197" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory" xlink:label="ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory" xlink:title="ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory" xlink:type="arc" use="optional" order="198" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:title="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:type="arc" use="optional" order="199" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDividendsExplanatory" xlink:label="ifrs-full_DisclosureOfDividendsExplanatory" xlink:title="ifrs-full_DisclosureOfDividendsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfDividendsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfDividendsExplanatory" xlink:type="arc" use="optional" order="200" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:title="ifrs-full_DisclosureOfEarningsPerShareExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:type="arc" use="optional" order="201" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:title="ifrs-full_DisclosureOfIncomeTaxExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:type="arc" use="optional" order="202" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:title="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:type="arc" use="optional" order="203" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:title="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:type="arc" use="optional" order="204" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:title="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory" xlink:type="arc" use="optional" order="205" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:title="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:type="arc" use="optional" order="206" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_DisclosureOfProfitLossOnValuationOfBuildingsExplanatory" xlink:label="bani_DisclosureOfProfitLossOnValuationOfBuildingsExplanatory" xlink:title="bani_DisclosureOfProfitLossOnValuationOfBuildingsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_DisclosureOfProfitLossOnValuationOfBuildingsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_DisclosureOfProfitLossOnValuationOfBuildingsExplanatory" xlink:type="arc" order="207" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_DisclosureOfNetIncomeFromDisposalsExplanatory" xlink:label="bani_DisclosureOfNetIncomeFromDisposalsExplanatory" xlink:title="bani_DisclosureOfNetIncomeFromDisposalsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_DisclosureOfNetIncomeFromDisposalsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_DisclosureOfNetIncomeFromDisposalsExplanatory" xlink:type="arc" order="208" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:label="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:title="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:type="arc" use="optional" order="209" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:title="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:type="arc" use="optional" order="210" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfProvisionsExplanatory" xlink:label="ifrs-full_DisclosureOfProvisionsExplanatory" xlink:title="ifrs-full_DisclosureOfProvisionsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfProvisionsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfProvisionsExplanatory" xlink:type="arc" use="optional" order="211" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:title="ifrs-full_DisclosureOfDeferredTaxesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:type="arc" use="optional" order="212" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:title="ifrs-full_DisclosureOfBorrowingsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:type="arc" use="optional" order="213" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:title="ifrs-full_DisclosureOfIssuedCapitalExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:type="arc" use="optional" order="214" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:title="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:type="arc" use="optional" order="215" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInventoriesExplanatory" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:title="ifrs-full_DisclosureOfInventoriesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfInventoriesExplanatory" xlink:type="arc" use="optional" order="216" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:title="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:type="arc" use="optional" order="217" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:label="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:title="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:type="arc" use="optional" order="218" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:title="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:type="arc" use="optional" order="219" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInvestmentPropertyExplanatory" xlink:label="ifrs-full_DisclosureOfInvestmentPropertyExplanatory" xlink:title="ifrs-full_DisclosureOfInvestmentPropertyExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfInvestmentPropertyExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfInvestmentPropertyExplanatory" xlink:type="arc" use="optional" order="220" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:title="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:type="arc" use="optional" order="221" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:title="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:type="arc" use="optional" order="222" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="549300Q5C74EHCZOV179-2024-12-31.xsd#bani_DisclosureOfManagementOfMainRisksAndUncertaintiesExplanatory" xlink:label="bani_DisclosureOfManagementOfMainRisksAndUncertaintiesExplanatory" xlink:title="bani_DisclosureOfManagementOfMainRisksAndUncertaintiesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="bani_DisclosureOfManagementOfMainRisksAndUncertaintiesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to bani_DisclosureOfManagementOfMainRisksAndUncertaintiesExplanatory" xlink:type="arc" order="223" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForCashFlowsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForCashFlowsExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForCashFlowsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForCashFlowsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForCashFlowsExplanatory" xlink:type="arc" use="optional" order="224" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:title="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:type="arc" use="optional" order="225" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDebtSecuritiesExplanatory" xlink:label="ifrs-full_DisclosureOfDebtSecuritiesExplanatory" xlink:title="ifrs-full_DisclosureOfDebtSecuritiesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfDebtSecuritiesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfDebtSecuritiesExplanatory" xlink:type="arc" use="optional" order="226" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory" xlink:title="ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory" xlink:type="arc" use="optional" order="227" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherOperatingExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfOtherOperatingExpenseExplanatory" xlink:title="ifrs-full_DisclosureOfOtherOperatingExpenseExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfOtherOperatingExpenseExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfOtherOperatingExpenseExplanatory" xlink:type="arc" use="optional" order="228" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfExpensesExplanatory" xlink:label="ifrs-full_DisclosureOfExpensesExplanatory" xlink:title="ifrs-full_DisclosureOfExpensesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfExpensesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfExpensesExplanatory" xlink:type="arc" use="optional" order="229" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory" xlink:label="ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory" xlink:title="ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory" xlink:type="arc" use="optional" order="230" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInterestIncomeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfInterestIncomeExpenseExplanatory" xlink:title="ifrs-full_DisclosureOfInterestIncomeExpenseExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfInterestIncomeExpenseExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfInterestIncomeExpenseExplanatory" xlink:type="arc" use="optional" order="231" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinanceCostExplanatory" xlink:label="ifrs-full_DisclosureOfFinanceCostExplanatory" xlink:title="ifrs-full_DisclosureOfFinanceCostExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfFinanceCostExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfFinanceCostExplanatory" xlink:type="arc" use="optional" order="232" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInterestExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfInterestExpenseExplanatory" xlink:title="ifrs-full_DisclosureOfInterestExpenseExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfInterestExpenseExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfInterestExpenseExplanatory" xlink:type="arc" use="optional" order="233" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinanceIncomeExplanatory" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExplanatory" xlink:title="ifrs-full_DisclosureOfFinanceIncomeExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfFinanceIncomeExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfFinanceIncomeExplanatory" xlink:type="arc" use="optional" order="234" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInterestIncomeExplanatory" xlink:label="ifrs-full_DisclosureOfInterestIncomeExplanatory" xlink:title="ifrs-full_DisclosureOfInterestIncomeExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfInterestIncomeExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfInterestIncomeExplanatory" xlink:type="arc" use="optional" order="235" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:label="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:title="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:type="arc" use="optional" order="236" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:title="ifrs-full_DisclosureOfCommitmentsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:type="arc" use="optional" order="237" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:title="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:type="arc" use="optional" order="238" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:label="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:title="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:type="arc" use="optional" order="239" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:title="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:type="arc" use="optional" order="240" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialAssetsHeldForTradingExplanatory" xlink:label="ifrs-full_DisclosureOfFinancialAssetsHeldForTradingExplanatory" xlink:title="ifrs-full_DisclosureOfFinancialAssetsHeldForTradingExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfFinancialAssetsHeldForTradingExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfFinancialAssetsHeldForTradingExplanatory" xlink:type="arc" use="optional" order="241" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:title="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:type="arc" use="optional" order="242" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTreasurySharesExplanatory" xlink:label="ifrs-full_DisclosureOfTreasurySharesExplanatory" xlink:title="ifrs-full_DisclosureOfTreasurySharesExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfTreasurySharesExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfTreasurySharesExplanatory" xlink:type="arc" use="optional" order="243" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:label="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:title="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory" xlink:type="arc" use="optional" order="244" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentDerivativeFinancialLiabilities" xlink:label="ifrs-full_NoncurrentDerivativeFinancialLiabilities" xlink:title="ifrs-full_NoncurrentDerivativeFinancialLiabilities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_NoncurrentDerivativeFinancialLiabilities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_NoncurrentDerivativeFinancialLiabilities" xlink:type="arc" use="optional" order="245" xbrldt:closed="false" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" xlink:label="ifrs-full_ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" xlink:title="ifrs-full_ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:to="ifrs-full_ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" xlink:title="Definition : esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder to ifrs-full_ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" xlink:type="arc" use="optional" order="246" xbrldt:closed="false" />
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.banimmo.be/xbrl/role/MandatoryTags" />
  <link:definitionLink xlink:type="extended" xlink:role="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDERESULTATENREKENING" />
  <link:definitionLink xlink:type="extended" xlink:role="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDERESULTATENREKENINGCALC2" />
  <link:definitionLink xlink:type="extended" xlink:role="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDOVERZICHTVANHETGLOBAALRESULTAAT" />
  <link:definitionLink xlink:type="extended" xlink:role="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDOVERZICHTVANHETGLOBAALRESULTAATCALC2" />
  <link:definitionLink xlink:type="extended" xlink:role="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDEBALANS" />
  <link:definitionLink xlink:type="extended" xlink:role="http://www.banimmo.be/xbrl/role/GECONSOLIDEERDOVERZICHTVANDEKASSTROMEN" />
  <link:definitionLink xlink:type="extended" xlink:role="http://www.banimmo.be/xbrl/role/TOELICHTINGENBIJDEFINANCIËLESTATEN" />
</link:linkbase>