Company: BBVXF
Filing Date: 2025-02-14
Form Type: 6-K
Source: 0001193125-25-027348
Chunk: 156

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-02-14
Form: 6-K
Chunk 156
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, legal, tax-related,reputational, environmental etc.) insofar as they impact the fi nancial statements. â–° Which of the entity’s governing bodies supervises the process Section 14.2 Financial reporting risk assessment F.3 Control activities This English version is a translation of the original in Spanish for information purposes only. In case of discrepancy the original in Spanish shall prevail.

Annual Corporate Governance Report of BBVA .147.. F.3.1 Give information on the main features thereof, if at least the following exist: Procedures for the review and authorisation of fi nancial information and the description of the ICFR to be published in the stock markets, indicating the persons responsible therefor and the documentation describing the activity fl ows and controls (including those concerning risk of fraud) for the different types of transactions that may materially impact the fi nancial statements, including the procedure for closing the accounts and the specifi c review of the relevant judgements, estimates, valuations and projections. Section 14.3 Financial reporting control activities F.3.2 Report on whether the company has at least the following, describing their main characteristics: Internal control policies and procedures for overseeing the management of activities subcontracted to third parties, as well as those aspects of assessment, calculation or valuation entrusted to independent experts, which may materially affect the fi nancial statements. Section 14.3 Financial reporting control activities F.3.3 Report, indicating its main characteristics, if it has at least: Internal Control Policies and Procedures designed to supervise the management of activities subcontracted to third parties, as well as those aspects of evaluation, calculation or assessment entrusted to independent experts, which may materially affect the fi nancial statements. Section 14.3 Financial reporting control activities F.4 Information and communication F.4.1 Report on whether the company has at least the following, describing their main characteristics: A specifi cally assigned function for defi ning and updating accounting policies (accounting policy area or department) and resolving doubts or confl icts arising from their interpretation, maintaining a free fl ow of information to those responsible for operations in the organisation, as well as an up-to-dateaccounting policy manual distributed to the business units through which the company operates. Section 14.4 Information and disclosure of fi nancial information F.4.2 Report on whether the company has at least the following, describing their main characteristics: Mechanisms for capturing and preparing fi nancial information in standardized formats for application and use by all units of the