Company: BBVXF
Filing Date: 2025-09-05
Form Type: F-4/A
Source: 0001193125-25-196513
Chunk: 656

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-05
Form: F-4/A
Chunk 656
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369 |

(*) See Schedule I – Exclusions from the scope of consolidation The sale of tangible assets under finance leases in which the Group acted as lessor did not have a material impact on the 2023 and 2022 consolidated income statements. The “intangible assets” heading mainly includes the impact of certain computer software assets derecognised due to obsolescence. Note 37 – Profit or (-) loss from non-currentassets and disposal groups classified as held for sale not qualifying as discontinued operations The composition of this heading of the consolidated income statement for the years ended 31 December 2023 and 2022 is as follows:

| Thousand euro                                            |     |      |    |     |      |         |     |      |         |
|                                                          |     | Note |    |     | 2023 |         |     | 2022 |         |
| Property, plant and equipment for own use and foreclosed |     |      |    |     |      | -58,067 |     |      | -25,693 |
| Gains/losses on sales                                    |     |      |    |     |      | -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-504

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