Company: BBVXF
Filing Date: 2025-08-12
Form Type: DRS
Source: 0000950123-25-007520
Chunk: 333

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-08-12
Form: DRS
Chunk 333
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 arrangements on the Institution’s exposure to liquidity risk and how it might be affected if the arrangements were no longer in effect. Amendments to IAS 1 “Presentation of financial statements” Classification of liabilities as current or non-current These amendments are designed to make clear how institutions should classify debts and other liabilities as current and non-current,in particular liabilities with no fixed maturity and those that may be converted to equity. Non-currentliabilities with covenants The purpose of these amendments is to clarify how the conditions agreed in a loan (the ‘covenants’) affect the classification of that loan as either a current or a non-currentliability according to whether those conditions must be complied with before or after the date of the financial statements. These amendments alter the “Classification of liabilities as current or non-current”. Amendments to IFRS 16 “Lease liabilities in sale and leaseback transactions” These amendments specify the requirements that a seller-lessee must use to measure the lease liability arising from a sale and leaseback transaction to ensure that the seller-lessee does not recognise any gain or loss related to the right of use that it retains. A-103

As confidentially submitted to the Securities and Exchange Commission on August 11, 2025. This Amendment No. 4 has not been publicly filed with the Securities and Exchange Commission and all information herein remains strictly confidential. Standards and interpretations issued by the IASB not yet in force As at 31 December 2024, the most significant standards and interpretations that have been published by the IASB but which have not been applied when preparing these consolidated annual financial statements, either because their effective date is subsequent to the date thereof or because they have not yet been endorsed by the European Union, are as follows:

| Standards and Interpretations          |     | Title                                                                       |     | Mandatory for years beginning: |
| Approved for application in the EU     |     |                                                                             |     |                                |
| Amendments to IAS 21                   |     | Lack of exchangeability                                                     |     | 1 January 2025                 |
| Not 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                        |     |                                |
| Annual improvements to IFRS            |     | Volume 11                                                                   |     | 1