7 BMW Group Report 2024 To Our Stakeholders Combined Management Report Group Financial Statements Responsibility Statement and Auditor’s Report Remuneration Report Other Information About This Report Preparation of non-financial performance figures Certain non-financial performance figures reported by the BMW Group are based on a significant number of estimates and valuations. Some are complex and subjective in nature, or sub- ject to uncertainty for other reasons. The BMW Group is also con- tinuously updating the policies and procedures used to calculate its non-financial performance figures. It is not always practical to apply new policies and procedures to prior reporting periods. Alt- hough the methodology used to calculate indicators is in line with standard practice, some indicators are not directly comparable with the values reported by other companies. The BMW Group is also required to ensure that third parties re- port relevant data to the BMW Group correctly. These third par- ties include independent dealerships – the overwhelming major- ity of which report vehicle delivery* figures to the BMW Group – and suppliers, which provide the BMW Group with data on the implementation of agreed measures designed to reduce carbon emissions. Statement on Corporate Governance The Board of Management and the Supervisory Board of BMW AG prepare a yearly combined Statement on Corporate Govern- ance in accordance with §§ 289 f and 315 d HGB to report on corporate governance within the BMW Group. The Statement on Corporate Governance is published on BMW AG’s website at ↗ www.bmwgroup.com/. It also includes the Declaration of Compli- ance pursuant to § 161 AktG. Identification of ESRS disclosures outside of the Sustainability Statement ESRS disclosure requirements are partially covered by refer- ences in the general part of the Management Report or the Group Financial Statements. The relevant sections and the references themselves are identified using the symbols » «. Editorial comments Key figures presented in the report have been rounded in accord- ance with standard commercial practice. In individual cases, this may mean that figures do not add up exactly to the stated total and that percentages cannot be derived from the values shown. Summarised disclosures of fuel consumption, carbon emissions and electricity consumption are provided in the section ↗ Consumption and Carbon Disclosures. * See ↗ Glossary for a definition of deliveries.