Company: BBVXF
Filing Date: 2025-02-27
Form Type: F-4/A
Source: 0001193125-25-037317
Chunk: 732

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-02-27
Form: F-4/A
Chunk 732
---
 | 2021 |         |
| Property, plant and equipment |     |      |    |     |      | -25,693 |     |      | -63,475 |
| Gains/losses on sales         |     |      |    |     |      | -22,269 |     |      | -45,563 |
| Impairment/Reversal           |     |      | 13 |     |      |  -3,424 |     |      | -17,912 |
| Investment properties         |     |      |    |     |      |       — |     |      |     789 |
| Interests (*)                 |     |      |    |     |      |  -1,829 |     |      |  40,172 |
| Other items                   |     |      |    |     |      |    -279 |     |      |  15,126 |
| Total                         |     |      |    |     |      | -27,801 |     |      |  -7,388 |

(*) See Schedule I - Companies no longer consolidated. The impairment of non-currentassets held for sale excludes income from the increase in fair value less selling costs. The total allowance for the impairment of non-currentassets held for sale in 2022 and 2021 was calculated based on Level 2 valuations (see Note 6). The fair value of impaired assets amounted to 585,758 thousand euros and 452,743 thousand euros at 2022 and 2021 year-end,respectively. Note 38 – Segment reporting Segmentation criteria This section gives information regarding earnings and other indicators of the Group’s business units. For 2022, the criteria that Banco Sabadell Group uses to report on results for each segment are:

| – | Three regions: Banking Business Spain, United Kingdom and Mexico. Banking Business Spain includes the foreign 
 branches and the representative offices.                                                                      |

| – | Each business unit is allocated capital equivalent to 12% of its risk-weighted assets 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 based on the customers to which each segment is aimed. The information presented is based on the individual accounting records of each Group company, after all consolidation disposals and adjustments have been made. Each business unit bears its own direct costs, calculated on the