Company: BBVXF
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001193125-25-198517
Chunk: 725

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-09
Form: 424B3
Chunk 725
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 income and expenses resulting from the Group’s activity during the year, distinguishing between items recognised as profit or loss in the consolidated income statement and those recognised directly in consolidated equity. A-601

As such, this statement shows:

| – | Consolidated profit or loss for the year |

| – | Changes in “Accumulated other comprehensive income” in consolidated equity, which includes: |

| • |     | Gross recognised income and expenses, distinguishing between those that will not be reclassified in the income 
 statement and those which may be reclassified in the income statement.                                         |

| • |     | Corporation tax due on recognised income and expenses, with the exception of adjustments arising in equity interests 
 held in associates or joint ventures accounted for using the equity method, which are shown net.                     |

| • |     | Total consolidated recognised income and expenses, calculated as the sum of the two previous sections, showing                             
 separately the amount attributed to the controlling entity and the amount corresponding to minority interests (non-controlling interests). |

1.3.23 Consolidated statement of total changes in equity This statement sets out all changes in the Group’s equity, including those arising from accounting changes and correction of errors. It sets out a reconciliation of the carrying amount at the beginning and end of the year of all items that comprise consolidated equity, grouping changes together by type in the following items:

| – | Adjustments due to accounting changes and correction of errors: includes the changes in consolidated equity that                                                                                                     
 arise as a result of the retroactive restatement of financial statement balances, distinguishing between those that arise from changes in accounting criteria and those that correspond to the correction of errors. |

| – | Total recognised income and expenses: includes, in aggregate form, the total of items recognised in the aforesaid 
 consolidated statement of recognised income and expenses.                                                         |

| – | Other changes in consolidated equity: includes the remaining items recognised in consolidated equity, such as capital                                                                                                        
 increases or decreases, distribution of dividends, transactions with own equity instruments, payments with own equity instruments, transfers between equity items and any other increase or decrease of consolidated equity. |

1.3.24 Consolidated cash flow statement Consolidated cash flow statements have been prepared using the indirect method, in such a way that, based on the Group’s results, the non-monetarytransactions and all types of deferred payment items and accruals which have been or will be the cause of operating income and expense have been taken into account, in addition to the income and expenses associated