153 BMW Group Report 2024 To Our Stakeholders Combined Management Report Group Financial Statements Responsibility Statement and Auditor’s Report Remuneration Report Other Information Sustainability Statement — Economic activity CE 5.4, “Sale of second-hand goods” As stipulated by Delegated Regulation 2023/2486, the BMW Group is reporting on the Taxonomy-aligned propor- tion of revenues for economic activity CE 5.4 for the first time. This economic activity includes revenues from the sale of used third-party brand passenger cars after their intended use by clients in the Financial Services segment, but does not include revenues from the sale of used third-party brand motorcycles. Around 1.2% of total revenues are Taxonomy- eligible in reporting year 2024 (20231: 1.1%). The Taxon- omy-aligned share is zero due to a lack of data concerning the DNSH criteria. As the overview tables from Delegated Regulation (EU) 2023/2486 do not provide a detailed picture of the BMW Group’s business model per economic activity, the follow- ing table provides detailed information about the three perfor- mance indicators as regards Taxonomy alignment, reported separately for economic activities CCM 3.3, CCM 6.5 and CCM 5.4. Voluntary additional information on the Taxonomy-aligned share per economic activity 1 Prior-year figures for revenues related to CE 5.4 are adjusted due to a change in the calculation basis. 2 Taxonomy-aligned share calculated with denominator as third-party revenue from Taxonomy- eligible values of the respective economic activity. 3 Taxonomy-aligned share calculated with the Taxonomy-eligible value of the respective economic activity as denominator. See ↗ note [20] to the Group Financial Statements for details on the BMW Group’s capital expenditure. 4 Only includes the operating expenditure defined in the EU Taxonomy. 5 Prior-year figures for revenues related to CE 5.4 and CCM 6.5 adjusted due to change in the cal- culation basis. 2024 in € million 2024 in € million 2024 in % 2023⁵ in % Revenues2 by activity of which Taxonomy-aligned Proportion Proportion Manufacture of low carbon technologies for transport (CCM 3.3) 94,079 19,077 20.3 22.1 Transport by motorbikes, passenger cars and light commercial vehicles (CCM 6.5) 32,116 1,742 5.4 1.1 Sale of second-hand goods (CE 5.4) 1,775 n/a n/a n/a Taxonomy-non-eligible revenues 14,409 n/a n/a n/a Total revenues BMW Group 142,379 20,819 14.6 15.2 Capital expenditure3 by activity of which Taxonomy-aligned Proportion Proportion Manufacture of low carbon technologies for transport (CCM 3.3) 12,480 7,680 61.5 60.4 Transport by motorbikes, passenger cars and light commercial vehicles (CCM 6.5) 24,198 3,006 12.4 5.4 Taxonomy-non-eligible capital expenditure 87 n/a n/a n/a Total CapEx BMW Group 36,765 10,687 29.1 26.0 Operating expediture4 by activity of which Taxonomy-aligned Proportion Proportion Manufacture of low carbon technologies for transport (CCM 3.3) 6,331 2,125 33.6 32.2 Transport by motorbikes, passenger cars and light commercial vehicles (CCM 6.5) 305 21 6.9 4.2 Total OpEx BMW Group3 6,636 2,146 32.3 31.1