Company: BBVXF
Filing Date: 2025-09-05
Form Type: F-4/A
Source: 0001193125-25-196513
Chunk: 672

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-05
Form: F-4/A
Chunk 672
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1 to 43 and accompanying Schedules I to VI form an integral part of the consolidated cash flow statement for 2022. A-559

Consolidated annual report of Banco Sabadell Group for the year ended 31 December 2022 Note 1 – Activity, accounting policies and practices 1.1 Activity Banco de Sabadell, S.A. (hereinafter, also referred to as Banco Sabadell, the Bank, the Institution, or the Company), with registered office in Alicante, Avenida Óscar Esplá, 37, engages in banking business and is subject to the standards and regulations governing banking institutions operating in Spain. The supervision of Banco Sabadell on a consolidated basis is performed by the European Central Bank (ECB). The Articles of Association and other public information can be viewed both at the Bank’s registered offices and on its website (https://https://www.grupbancsabadell.com/corp/en/home.html). The Bank is the parent company of a corporate group of entities (see Note 2 and Schedule I) whose activity it controls directly or indirectly and which comprise, together with the Bank, Banco Sabadell Group (hereinafter, the Group). 1.2 Basis of presentation and changes in accounting regulations The Group’s consolidated annual financial statements for 2022 have been prepared in accordance with the International Financial Reporting Standards adopted by the European Union (EU-IFRS)applicable at the end of 2022, taking into account Bank of Spain Circular 4/2017 of 27 November as well as other provisions of the financial reporting regulations applicable to the Group and considering the formatting and mark-uprequirements established in Commission Delegated Regulation EU 2019/815, in order to fairly present the Group’s equity and consolidated financial situation as at 31 December 2022 and the results of its operations, recognised income and expenses, changes in equity and cash flows (all consolidated) in 2022. The consolidated annual financial statements have been prepared based on the accounting records kept by the Bank and each of the other entities in the Group, and include adjustments and reclassifications necessary to ensure the harmonisation of the accounting principles and policies and the measurement criteria applied by the Group, which are described in this note. The information included in these consolidated annual financial statements is the responsibility of the directors of the Group’s parent company. The Group’s consolidated annual financial statements for 2022 were signed off by the directors of Banco Sabadell