Company: BBVXF
Filing Date: 2025-08-12
Form Type: DRS
Source: 0000950123-25-007520
Chunk: 709

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-08-12
Form: DRS
Chunk 709
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2 was calculated based on Level 2 valuations (see Note 6). The fair value of impaired assets amounted to 225,641 thousand euros and 293,226 thousand euros in 2023 and 2022, respectively. Of the total inventory impairment allowances for 2023 and 2022, 1,295 thousand euros and 1,564 thousand euros were allocated based on Level 2 valuations, respectively, and 13,024 thousand euros and 22,454 thousand euros based on Level 3 valuations, respectively. The fair value of impaired assets amounted to 61,561 thousand euros and 90,614 thousand euros at 2023 and 2022 year-end,respectively. Note 36 – Gains or (-) losses on derecognition of non-financialassets, net The composition of this heading of the consolidated income statement for the years ended 31 December 2023 and 2022 is as follows:

| Thousand euro                 |     |      |         |     |      |         |
|                               |     | 2023 |         |     | 2022 |         |
| Property, plant and equipment |     |      |    -657 |     |      |   3,261 |
| Investment properties         |     |      |   4,274 |     |      |   3,072 |
| Intangible assets             |     |      | -50,750 |     |      | -35,132 |
| Interests (*)                 |     |      |   7,799 |     |      |  11,449 |
| Other items                   |     |      |     -10 |     |      |     -19 |
| Total                         |     |      | -39,344 |     |      | -17,369 |

(*) 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                                            |     |      |