Company: BBVXF
Filing Date: 2025-09-05
Form Type: F-4/A
Source: 0001193125-25-196513
Chunk: 309

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-05
Form: F-4/A
Chunk 309
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    206 |
| Investment properties         |     |            |     581 |     |            |  1,179 |
| Intangible assets             |     |            |  -2,806 |     |            | -3,053 |
| Interests                     |     |            |   2,072 |     |            |  1,142 |
| Total                         |     |            | -11,484 |     |            |   -526 |

Note 30 – 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 condensed consolidated income statements for the six-monthperiods ended 30 June 2025 and 2024 is as follows:

| Thousand euro                                            |     |            |         |     |            |         |
|                                                          |     | 30/06/2025 |         |     | 30/06/2024 |         |
| Property, plant and equipment for own use and foreclosed |     |            | -14,589 |     |            | -24,080 |
| Gains/losses on sales                                    |     |            |  -5,499 |     |            |  -6,383 |
| lmpairment/reversal                                      |     |            |  -9,090 |     |            | -17,697 |
| Other items                                              |     |            |     134 |     |            |    -652 |
| Total                                                    |     |            | -14,455 |     |            | -24,732 |

| The impairment of non-current assets held for sale excludes income from the increase in fair 
 value less selling costs.                                                                    |

A-58

Note 31 – Segment reporting Segmentation criteria This section gives information regarding earnings and other indicators of the Group’s business units. The criteria that the Group uses for its segment reporting are the following:

| – | Three geographical areas: Banking Business in Spain, United Kingdom and Mexico. Banking Business Spain includes 
 foreign branches and representative offices.                                                                    |

| – | Each business unit is allocated own funds equivalent to 13% of its risk-weighted assets, assigning all deductions 
 corresponding to each business unit, and the surplus of own funds is allocated to Banking Business Spain.         |

In terms of the other criteria applied, segment information is first structured with a breakdown by geographical area and then broken down according to the customers at which each segment is aimed.