Company: BBVXF
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001193125-25-198517
Chunk: 264

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-09
Form: 424B3
Chunk 264
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 order to fairly present the Group’s equity and consolidated financial situation as at 31 December 2024 and the results of its operations, recognised income and expenses, changes in equity and cash flows (all consolidated) in 2024. Note 1 to the consolidated annual financial statements for 2024 includes a summary of the principles, accounting policies and measurement criteria applied by the Group. The aforesaid consolidated annual financial statements were signed off by the directors of Banco Sabadell at the Board meeting of 6 February 2025 and approved by shareholders at the Annual General Meeting of 20 March 2025. These condensed consolidated interim financial statements for the six-monthperiod ended 30 June 2025 have been prepared and are presented in accordance with IAS 34 “Interim financial reporting”, as set out in the EU IFRS, and they were signed off by the Bank’s directors on 23 July 2025, taking into account Bank of Spain Circular 4/2017 of 27 November and its subsequent amendments. The condensed consolidated interim financial statements have been prepared applying the same consolidation principles, accounting policies and measurement criteria as those applied by the Group in the consolidated annual financial statements for the financial year 2024, taking into consideration the standards and interpretations that have come into force since 1 January 2025 (see Note 1.3), so that they fairly present the Group’s consolidated equity and consolidated financial situation as at 30 June 2025 and the consolidated results of its operations and consolidated cash flows materialising in the Group over the six -month period from 1 January to 30 June 2025. In accordance with that set forth in IAS 34, the interim financial information is prepared with the sole purpose of explaining the significant events and changes that occurred during the six-monthperiod, without duplicating the information already published in the most recent consolidated annual financial statements.

| 1 | Identificador Registral Único de la Sociedad (unique company identifier). |

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Therefore, for a proper comprehension of the information included in the condensed consolidated interim financial statements, they should be read together with the consolidated annual financial statements for 2024. These condensed consolidated interim 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 policies and measurement criteria applied by the Group. There are no cases in which accounting principles or measurement criteria