295 BMW Group Report 2024 To Our Stakeholders Combined Management Report Group Financial Statements Responsibility Statement and Auditor’s Report Remuneration Report Other Information Notes to the Group Financial Statements The BMW Group is party to leases at the end of the reporting period which have not yet commenced. These leases are ex- pected to give rise to future cash outflows amounting to € 144 million (2023: € 480 million). The BMW Group is also party to a number of long-term supply contracts for battery cells and to one heat supply contract that give rise to fixed and variable payment obligations. Based on the current interpretation, these arrangements include a lease com- ponent in accordance with IFRS 16. The fixed payment obliga- tions arising from these contracts in accordance with IFRS 16 amounted to € 705 million (2023: € 749 million). The payments for the supply of heat are required to be made from the beginning of the financial year 2025, while the payment obligations under the long-term supply contracts for battery cells will arise as from the beginning of series delivery in the financial year 2026. Cash outflows for leases in the financial year 2024 amounted to € 677 million (2023: € 675 million). In addition, cash outflows for right-of-use assets paid in advance amounted to € 309 mil- lion (2023: € 674 million). Information on right-of-use assets, lease liabilities as well as fur- ther explanatory comments are provided in ↗ note [6], ↗ note [20], ↗ note [22] and ↗ note [36]. b As lessor in € million 2024 2023 Income from variable lease payments for operating leases 141 110 Income from variable lease payments for finance leases 8 4 Financial income on the net investment in finance leases 1,324 1,127 Selling profit on the sale of vehicles leased to retail customers under finance leases 1,650 1,919 Variable lease payments are based on distance driven. The agreements have, in part, extension and purchase options. 17 Fee expense for the Group auditor The fee expense pursuant to § 314 (1) no. 9 HGB recognised in the financial year 2024 for the Group auditor and the PwC net- work of audit firms amounted to € 22 million (2023: € 19 mil- lion) and consists of the following: Services provided during the financial year 2024 by the Group auditor PricewaterhouseCoopers GmbH Wirtschaftsprüfungs- gesellschaft, Frankfurt am Main, Munich branch, on behalf of BMW AG and subsidiaries under its control relate to the audit of financial statements and other attestation services. The audit of financial statements comprises mainly the audit of the Group Fi- nancial Statements and the separate financial statements of BMW AG and subsidiaries, and all work related thereto, including the review of the Interim Group Financial Statements. Other at- testation services include mainly project-related audits, comfort letters and statutorily prescribed, contractually agreed or volun- tarily commissioned attestation work. 18 Government grants and government assistance Income from asset-related and performance-related grants, amounting to € 112 million (2023: € 98 million) and € 274 mil- lion (2023: € 215 million) respectively, was recognised in the in- come statement in 2024. These amounts relate mainly to public sector grants aimed at the promotion of regional structures as well as to subsidies received for plant expansions and development. PwC International thereof PwC GmbH in € million 2024 2023 2024 2023 Audit of financial statements 20 18 6 5 Other attestation services 2 1 2 1 Tax advisory services – – – – Other services – – – – Fee expense 22 19 8 6