Company: BBVXF
Filing Date: 2025-02-27
Form Type: F-4/A
Source: 0001193125-25-037317
Chunk: 557

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-02-27
Form: F-4/A
Chunk 557
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 |     |      |    |     |      | -23,755 |     |      | -22,269 |
| Impairment/Reversal                                      |     |      | 13 |     |      | -34,312 |     |      |  -3,424 |
| Investment properties                                    |     |      |    |     |      |       — |     |      |       — |
| Interests (*)                                            |     |      |    |     |      |     396 |     |      |  -1,829 |
| Other items                                              |     |      |    |     |      |  -2,284 |     |      |    -279 |
| Total                                                    |     |      |    |     |      | -59,955 |     |      | -27,801 |

(*) See Schedule I - Companies no longer consolidated. A-415

In 2023, the heading “Plant and equipment for own use and foreclosed – Impairment/reversal” mainly includes the impact of the reduced fair value of tangible assets to be disposed of as part of the sale of the merchant acquiring business as a result of their regular use (see Note 2). The impairment of non-currentassets held for sale excludes income from the increase in fair value less selling costs. The total allowance for the impairment of non-currentassets held for sale in 2023 and 2022 was calculated based on Level 2 valuations (see Note 6). The fair value of impaired assets amounted to 554,978 thousand euros and 585,758 thousand euros as at 2023 and 2022 year-end,respectively. Note 38 – Segment reporting Segmentation criteria This section gives information regarding earnings and other indicators of the Group’s business units. In 2023, the criteria that Banco Sabadell Group uses to report on results for each segment are those established in 2022, specifically:

| – | Three geographical areas: Banking Business in Spain, United Kingdom and Mexico. Banking Business Spain includes 
 foreign branches and representative offices.                                                                    |

| – | Each business unit is allocated capital equivalent to 12% of its risk-weighted assets, assigning all deductions 
 corresponding to each business unit, and the surplus of own funds is allocated to Banking Business Spain.       |

In terms of the other criteria applied, segment information is first structured with a breakdown by geographical area and then broken down according to the customers at which each segment is aimed. The information