313 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 defined benefit obligation relates to current employees, pen- sioners and former employees with vested benefits as follows: Germany United Kingdom Other in % 31.12.2024 31.12.2023 31.12.2024 31.12.2023 31.12.2024 31.12.2023 Current employees 59.6 58.2 – – 56.7 57.1 Pensioners 34.1 35.2 66.2 59.2 35.7 35.6 Former employees with vested benefits 6.3 6.6 33.8 40.8 7.6 7.3 Defined benefit obligation 100.0 100.0 100.0 100.0 100.0 100.0 The sensitivity analysis provided below shows the extent to which changes in individual factors – independently of each other – could influence the defined benefit obligation at the end of the reporting period. It is only possible to aggregate sensitivities to a limited extent. Since the change in obligation follows a non-linear pattern, estimates made on the basis of the specified sensitivities are only possible with this restriction. The calculation of sensitivities using ranges other than those specified could result in a dispropor- tional change in the defined benefit obligation. In the UK, the sensitivity analysis for the pension level trend also takes account of restrictions due to caps and floors. Change in defined benefit obligation 31.12.2024 31.12.2023 in € million in % in € million in % Discount rate increase of 0.75% – 1,238 – 6.5 – 1,418 – 7.5 decrease of 0.75% 1,455 7.7 1,671 8.8 Pension level trend increase of 0.25% 299 1.6 325 1.7 decrease of 0.25% – 285 – 1.5 – 319 – 1.7 Average life expectancy increase of 1 year 445 2.3 515 2.7 decrease of 1 year – 446 – 2.3 – 533 – 2.8