157 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 Capital expenditure Financial year 2024 2024 Substantial contribution criteria DNSH criteria ("Does not significantly harm") 2023 Code(s)1 CapEx Proportion of CapEx2 Climate change mitigation Climate change adaption Water Pollution Circular economy Biodiversity Climate change mitigation Climate change adaption Water Pollution Circular economy Biodiversity Minimum safeguards Proportion of Taxonomy aligned (A.1) or eligible (A.2) CapEx Category enabling activity Category transitional activity Economic activities in € million in % Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N;N/EL Y;N Y;N Y;N Y;N Y;N Y;N Y;N in % E T A . T A X O N O M Y - E L I G I B L E A C T I V I T I E S A.1 Environmentally sustainable activities (Taxonomy-aligned) Manufacture of low carbon technologies for transport CCM 3.3; CCA 3.3 7,680 20.9 Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 22.7 E Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5; CCA 6.5 3,006 8.2 Y N N/EL N/EL N/EL N/EL Y Y Y Y Y Y Y 3.3 T CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1) 10,687 29.1 29.1% 0% 0% 0% 0% 0% Y Y Y Y Y Y Y 26.0 Of which enabling 7,680 20.9 20.9% 0% 0% 0% 0% 0% Y Y Y Y Y Y Y 22.7 E Of which transitional 354 1.0 1.0% Y Y Y Y Y Y Y 0.6 T A.2 Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL Manufacture of low carbon technologies for transport CCM 3.3; CCA 3.3 4,800 13.1 EL EL N/EL N/EL N/EL N/EL 14.9 Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5; CCA 6.5 21,192 57.6 EL EL N/EL N/EL N/EL N/EL 58.9 CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) 25,991 70.7 73.7 A. CapEx of Taxonomy-eligible activities (A.1+A.2) 36,678 99.8 99.8 B . T A X O N O M Y - N O N - E L I G I B L E A C T I V I T I E S CapEx of Taxonomy-non-eligible activities 87 0.2 Total 36,765 100.0 1 With reference to Annex II of Delegated Regulation (EU) of 27 June 2023 (EU 2023/2486). 2 Taxonomy-aligned share of capital expenditure per economic activity is 61.5% for CCM 3.3 and 12.4% for CCM 6.5, ↗ Voluntary additional information on Taxonomy-aligned share per economic activity.