Company: BBVXF
Filing Date: 2025-09-05
Form Type: F-4/A
Source: 0001193125-25-196513
Chunk: 272

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-05
Form: F-4/A
Chunk 272
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 consolidated interim financial statements. 1.3 Regulatory amendments in the first half of 2025 Standards and interpretations issued by the International Accounting Standards Board (IASB) that entered into force in 2025 In the first half of 2025, the standards and interpretations adopted by the European Union (EU), together with their amendments, which have been applied by the Group due to their entry into force or their early application, are the following:

| Standards and Interpretations |     | Title                   |
| Amendments to IAS 21 (*)      |     | Lack of exchangeability |

| (*) | The consolidated annual financial statements for the year 2024 include a brief description of these amendments. |

The application of the amendments in the aforesaid standard has not given rise to any significant effects in terms of these condensed consolidated interim financial statements. Standards and interpretations issued by the IASB not yet in force As at the sign-offdate of these condensed consolidated interim financial statements, the most significant standards and interpretations published by the IASB but which have not yet entered into force, because their effective implementation date is later than the date of these condensed consolidated interim financial statements and they have not yet been adopted by the European Union, are the following:

| Standards and Interpretations          |     | Title                                                                       |     | Mandatory for years 
 beginning:          |
| Approved for application in the EU     |     |                                                                             |     |                     |
| Amendments to IFRS 9 and IFRS 7 (*)    |     | - Amendments to the classification and measurement of financial instruments |     | 1 January 2026      |
|                                        |     | - Contracts referencing nature-dependent electricity                        |     | 1 January 2026      |
| Annual improvements to IFRS (*)        |     | Volume 11                                                                   |     | 1 January 2026      |
| Not approved for application in the EU |     |                                                                             |     |                     |
| IFRS 18 (*)                            |     | Presentation and disclosure in financial statements                         |     | 1 January 2027      |
| IFRS 19 (*)                            |     | Subsidiaries without public accountability: disclosures                     |     | 1 January 2027      |

| (*) | The consolidated annual financial statements for the year 2024 include a brief description of these amendments. |

Except for the potential impact on presentation and disclosure resulting from the adoption of IFRS 18, it is estimated that the adoption of the amendments issued by