Company: BBVXF
Filing Date: 2025-02-27
Form Type: F-4/A
Source: 0001193125-25-037317
Chunk: 731

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-02-27
Form: F-4/A
Chunk 731
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 year’s audit, irrespective of the date on which that audit was completed. The main items included under “Audit-related services” correspond to fees related to reports that the auditors are required to produce under the applicable regulations, the issuance of comfort letters and other assurance reports required. Furthermore, “Other services” mainly includes fees related to reviews of the Pillar III Disclosures report and the Non-FinancialDisclosures report provided by other companies of the KPMG network. Finally, the Group engaged auditors other than KPMG to carry out the audits of foreign branches and other Group subsidiaries. Audit and other services provided by those companies amounted to 51 thousand euros and 9 thousand euros in the year ended 31 December 2022, respectively (61 and 5 thousand euros in the year ended 31 December 2021). All services provided by the auditors and companies forming part of their network comply with the requirements for external auditor independence set forth in the Spanish Audit Law and do not, in any case, include work that is unrelated to auditing. Other information The cost-to-incomeratio as at 2022 year-end(staff and general expenses/gross income) stood at 45.12% (55.33% in 2021). Information about the Group’s branches and offices is given below:

| Number of branches and offices |     |      |       |     |      |       |
|                                |     | 2022 |       |     | 2021 |       |
| Branches and offices           |     |      | 1,461 |     |      | 1,593 |
| Spain                          |     |      | 1,210 |     |      | 1,270 |
| Outside Spain                  |     |      |   251 |     |      |   323 |

A-640

Note 34 – Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss and modification losses or (-) gains, net The composition of this heading of the consolidated income statement for the years ended 31 December 2022 and 2021 is as follows:

| Thousand euro                                                     |     |      |     |      |          |     |      |          |
|                                                                   |     | Note |     | 2022 |          |     | 2021 |          |
| Financial assets at fair value through other comprehensive income |     |      |     |      |     -182 |     |      |