Company: BBVXF
Filing Date: 2025-08-12
Form Type: DRS
Source: 0000950123-25-007520
Chunk: 332

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-08-12
Form: DRS
Chunk 332
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 measurement criteria applied by the Group, which are described in this note. The information included in these consolidated annual financial statements is the responsibility of the directors of the Group’s parent company. The Group’s consolidated annual financial statements for 2024 were signed off by the directors of Banco Sabadell at a meeting of the Board of Directors on 6 February 2025 and will be submitted to shareholders at the Annual General Meeting for approval. It is expected that the shareholders will approve the accounts without significant changes. Except as otherwise indicated, these consolidated annual 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.

| 1 | Unique company record identifier (Identificador Registral Único de la Sociedad, or IRUS). |

A-102

As confidentially submitted to the Securities and Exchange Commission on August 11, 2025. This Amendment No. 4 has not been publicly filed with the Securities and Exchange Commission and all information herein remains strictly confidential. Standards and interpretations issued by the International Accounting Standards Board (IASB) that entered into force in 2024 In 2024, the standards and interpretations adopted by the European Union, 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                      |     | Titles                                                    |
| Amendments to IAS 7 and IFRS 7 |     | Supplier finance arrangements                             |
|                                |     | Presentation of financial statements:                     |
| Amendments to IAS 1            |     | - Classification of liabilities as current or non-current |
|                                |     | - Non-current liabilities with covenants                  |
| Amendments to IFRS 16          |     | Lease liabilities in sale and leaseback transactions      |

The application of the aforesaid standards has not given rise to any significant effects in terms of these consolidated annual financial statements. Amendments to IAS 7 and IFRS 7 “Supplier finance arrangements” The purpose of these amendments is to require institutions to provide additional breakdowns of their supplier finance arrangements. To that end, new requirements have been developed to ensure that information is provided to users of financial statements that allows them to assess how supplier finance arrangements affect the Institution’s cash flows and liabilities, and to understand the impact of those supplier finance