Company: BBVXF
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001193125-25-198517
Chunk: 265

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-09
Form: 424B3
Chunk 265
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 whose application is mandatory have not been applied because of a significant effect on the condensed consolidated interim financial statements. Except as otherwise indicated, these condensed consolidated interim financial statements are expressed in thousands of euros. In order to show the amounts in thousands of euros, the accounting balances have been subject to rounding; for this reason, some of the amounts appearing in certain tables may not be the exact arithmetic sum of the preceding figures. In accordance with IAS 34, when determining the information to be disclosed concerning the various items in the consolidated financial statements and other matters, the Bank has taken into account their materiality in relation to the condensed consolidated interim financial statements. 1.3 Regulatory amendments in the first half of 2025 Standards and interpretations issued by the International Accounting Standards Board (IASB) that entered into force in 2025 In the first half of 2025, the standards and interpretations adopted by the European Union (EU), together with their amendments, which have been applied by the Group due to their entry into force or their early application, are the following:

| Standards and Interpretations |     | Title                   |
| Amendments to IAS 21 (*)      |     | Lack of exchangeability |

| (*) | The consolidated annual financial statements for the year 2024 include a brief description of these amendments. |

The application of the amendments in the aforesaid standard has not given rise to any significant effects in terms of these condensed consolidated interim financial statements. Standards and interpretations issued by the IASB not yet in force As at the sign-offdate of these condensed consolidated interim financial statements, the most significant standards and interpretations published by the IASB but which have not yet entered into force, because their effective implementation date is later than the date of these condensed consolidated interim financial statements and they have not yet been adopted by the European Union, are the following:

| Standards and Interpretations          |     | Title                                                                       |     | Mandatory for years 
 beginning:          |
| Approved for application in the EU     |     |                                                                             |     |                     |
| Amendments to IFRS 9 and IFRS 7 (*)    |     | - Amendments to the classification and measurement of financial instruments |     | 1 January 2026      |
|                                        |     | - Contracts referencing nature-dependent electricity                        |     | 1 January 2026      |
| Annual improvements to IFRS (*)        |     | Volume 11                                                                   |     | 1 January 2026      |
| Not approved for application in the