Company: BBVXF
Filing Date: 2025-09-05
Form Type: F-4/A
Source: 0001193125-25-196513
Chunk: 271

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-05
Form: F-4/A
Chunk 271
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 These condensed consolidated interim financial statements for the six-monthperiod ended 30 June 2025 have been prepared and are presented in accordance with IAS 34 “Interim financial reporting”, as set out in the EU IFRS, and they were signed off by the Bank’s directors on 23 July 2025, taking into account Bank of Spain Circular 4/2017 of 27 November and its subsequent amendments. The condensed consolidated interim financial statements have been prepared applying the same consolidation principles, accounting policies and measurement criteria as those applied by the Group in the consolidated annual financial statements for the financial year 2024, taking into consideration the standards and interpretations that have come into force since 1 January 2025 (see Note 1.3), so that they fairly present the Group’s consolidated equity and consolidated financial situation as at 30 June 2025 and the consolidated results of its operations and consolidated cash flows materialising in the Group over the six -month period from 1 January to 30 June 2025. In accordance with that set forth in IAS 34, the interim financial information is prepared with the sole purpose of explaining the significant events and changes that occurred during the six-monthperiod, without duplicating the information already published in the most recent consolidated annual financial statements.

| 1 | Identificador Registral Único de la Sociedad (unique company identifier). |

A-13

Therefore, for a proper comprehension of the information included in the condensed consolidated interim financial statements, they should be read together with the consolidated annual financial statements for 2024. These condensed consolidated interim financial statements have been prepared based on the accounting records kept by the Bank and each of the other entities in the Group, and include adjustments and reclassifications necessary to ensure the harmonisation of the accounting policies and measurement criteria applied by the Group. There are no cases in which accounting principles or measurement criteria whose application is mandatory have not been applied because of a significant effect on the condensed consolidated interim financial statements. Except as otherwise indicated, these condensed consolidated interim financial statements are expressed in thousands of euros. In order to show the amounts in thousands of euros, the accounting balances have been subject to rounding; for this reason, some of the amounts appearing in certain tables may not be the exact arithmetic sum of the preceding figures. In accordance with IAS 34, when determining the information to be disclosed concerning the various items in the consolidated financial statements and other matters, the Bank has taken into account their materiality in relation to the condensed