Company: BBVXF
Filing Date: 2025-02-27
Form Type: F-4/A
Source: 0001193125-25-037317
Chunk: 636

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-02-27
Form: F-4/A
Chunk 636
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 expenses: includes, in aggregate form, the total of items recognised in the aforesaid 
 consolidated statement of recognised income and expenses.                                                         |

| – | Other changes in consolidated equity: includes the remaining items recognised in consolidated equity, such as capital                                                                                                        
 increases or decreases, distribution of dividends, transactions with own equity instruments, payments with own equity instruments, transfers between equity items and any other increase or decrease of consolidated equity. |

1.3.24 Consolidated cash flow statement Consolidated cash flow statements have been prepared using the indirect method, in such a way that, based on the Group’s results, the non-monetarytransactions and all types of deferred payment items and accruals which have been or will be the cause of operating income and expense have been taken into account, in addition to the income and expenses associated with cash flows from activities classified as investing or financing activities. The consolidated cash flow statement includes certain items which are defined as follows:

| – | Cash flows: inflows and outflows of cash and cash equivalents, where ‘cash equivalents’ are short-term,                                                                                                                                           
 highly liquid investments with a low risk of changes in value. For these purposes, in addition to cash, deposits held with central banks and demand deposits held with credit institutions are also classified as cash components or equivalents. |

| – | Operating activities: typical                                                                                           
 day-to-day activities of the Group and other activities that cannot be classified as investing or financing activities. |

| – | Investing activities: the acquisition, sale or other disposal of long-term assets and other investments not included 
 in cash and cash equivalents or in operating activities.                                                             |

| – | Financing activities: activities that result in changes in the size and composition of consolidated equity and of 
 liabilities that do not form part of operating activities.                                                        |

No situations requiring the application of significant judgements to classify cash flows have arisen during the year. There have been no significant transactions that have generated cash flows not reflected in the consolidated cash flow statement. A-513

1.4 Comparability The information presented in these consolidated annual financial statements corresponding to 2021 is provided solely and exclusively for purposes of comparison with the information for the year ended 31 December 2022 and therefore does not constitute the Group’s consolidated annual financial statements for 2021. Note 2 – Banco Sabadell Group Subsidiaries and associates as at 31 December 2022 and 2021 are listed in Schedule I, along with their registered offices, primary activities, the Bank’s percentage share