Company: BBVXF
Filing Date: 2025-09-05
Form Type: F-4/A
Source: 0001193125-25-196513
Chunk: 733

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-05
Form: F-4/A
Chunk 733
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 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 with cash flows from activities classified as investing or financing activities. The consolidated cash flow statement includes certain items which are defined as follows:

| – | Cash flows: inflows and outflows of cash and cash equivalents, where ‘cash equivalents’ are short-term,                                                                                                                                           
 highly liquid investments with a low risk of changes in value. For these purposes, in addition to cash, deposits held with central banks and demand deposits held with credit institutions are also classified as cash components or equivalents. |

| – | Operating activities: typical                                                                                           
 day-to-day activities of the Group and other activities that cannot be classified as investing or financing