327 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 balance sheet carrying amount of Level 3 financial instru- ments developed as follows: in € million Unquoted equity instruments Convertible bonds Options on unquoted equity instruments Financial instruments Level 3 1 January 2024 765 1 58 824 Additions 27 9 – 36 Disposals – 11 – – – 11 Gains (+)/losses (–) recognised in the income statement – 113 – 7 5 – 115 Currency translation differences 43 – 1 44 31 December 2024 711 3 64 778 in € million Unquoted equity instruments Convertible bonds Options on unquoted equity instruments Financial instruments Level 3 1 January 2023 839 8 2 849 Additions 99 – – 99 Disposals – 54 – 4 – 1 – 59 Gains (+)/losses (–) recognised in the income statement – 94 – 2 57 – 39 Currency translation differences – 25 – 1 – – 26 31 December 2023 765 1 58 824 Gains and losses recognised in the income statement are re- ported within the line item Other financial result and included a net negative amount of € 115 million (2023: net negative amount of € 39 million) relating to unrealised items.