Company: BBVXF
Filing Date: 2025-09-05
Form Type: F-4/A
Source: 0001193125-25-196513
Chunk: 501

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-05
Form: F-4/A
Chunk 501
---
 |                  |     890 |
| Accumulated other comprehensive income              |     |                   |    -651 |     |                |   67 |     |                  |    -584 |

| – | The reconciliation between the Group’s consolidated recognised income and expenses as at 31 December 2022                                                                                                               
 published in the consolidated annual financial statements for the financial year 2022 and the Group’s consolidated recognised income and expenses as at 31 December 2022 restated under IFRS 17 criteria is as follows: |

| Million euro                                                                      |     |                   |      |     |                |     |     |                  |      |
|                                                                                   |     | Published balance 
 31/12/2022        |      |     | IFRS 17 impact |     |     | Restated balance 
 31/12/2022       |      |
| Profit or loss for the year                                                       |     |                   |  869 |     |                |  31 |     |                  |  900 |
| Of which:                                                                         |     |                   |      |     |                |     |     |                  |      |
| Profit or loss of entities accounted for using the equity method                  |     |                   |  122 |     |                |  31 |     |                  |  153 |
| Other comprehensive income                                                        |     |                   | -265 |     |                | -41 |     |                  | -306 |
| Of which:                                                                         |     |                   |      |     |                |     |     |                  |      |
| Share of other recognised income and expense of investments in joint ventures and 
 associates                                                                        |     |                   |  -42 |     |                | -41 |     |                  |  -83 |

The entry into force of IFRS 17 has not had any significant impact on the classification and recognition of the Group’s other assets and liabilities. A-334

Amendment to IFRS 17 “Initial application of IFRS 17 and IFRS 9: Comparative Information”

This narrow-scope amendment aims to provide insurance undertakings with an option relating to the presentation of comparative information about
financial assets in order to avoid accounting mismatches between financial assets and insurance contract liabilities in the aforesaid comparative information at the date of initial application of IFRS 9 and IFRS 17.

Amendments to IAS 1 and IFRS Practice Statement 2 “