ÖBB Annual Report 2025

Group Management Report 96 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 53 The KPI CapEx for the 2025 financial year is as follows: KPI CapEx 2025 Environmental objective of Taxonomy-aligned activities Economic activities Code Taxonomy- eligible CapEx share Taxonomy- aligned CapEx Taxonomy- aligned CapEx share Climate change mitigation Climate change adaptation Water-related Circular economy Pollution Biodiversity “ Enabling activities” (E) Transitional activities (T) Taxonomy- aligned CapEx share of taxonomy-eligible CapEx in % in EUR million in % in % in % in % in % in % in % E T in % Manufacture of rail-bound vehicle components CCM 3.19. 2.8% 132.8 2.6% 2.6% 0.0% 0.0% 0.0% 0.0% 0.0% E 96.0% Electricity generation by means of Photovoltaic technology CCM 4.1. , CCA 4.1. 0.3% 16.3 0.3% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% Electricity generation from wind power CCM 4.3. , CCA 4.3. 0.0% 0.2 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Electricity generation from hydropower CCM 4.5. , CCA 4.5. 0.2% 8.9 0.2% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% Transmission and distribution of electricity CCM 4.9. , CCA 4.9. 0.6% 27.9 0.6% 0.6% 0.0% 0.0% 0.0% 0.0% 0.0% E 100.0% Storage of electricity CCM 4.10. , CCA 4.10. 0.7% 33.1 0.7% 0.7% 0.0% 0.0% 0.0% 0.0% 0.0% E 100.0% District heating/district cooling distribution CCM 4.15. , CCA 4.15. 0.0% 0.0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Preparation for reuse of end-of-life products and product components CE 5.3. 0.0% 0.0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Passenger interurban rail transport CCM 6.1. , CCA 6.1. 8.8% 441.0 8.8% 8.8% 0.0% 0.0% 0.0% 0.0% 0.0% T 99.9% Freight rail transport CCM 6.2 ., CCA 6.2. 6.3% 283.6 5.7% 5.7% 0.0% 0.0% 0.0% 0.0% 0.0% T 89.6% Passenger local and short-distance transport, road passenger transport CCM 6.3. , CCA 6.3. 6.1% 172.7 3.4% 3.4% 0.0% 0.0% 0.0% 0.0% 0.0% T 56.6% Transportation with motorcycles, passenger cars and light commercial vehicles CCM 6.5. , CCA 6.5. 0.1% 0.0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% T 0.0% Rail infrastructure CCM 6.14. , CCA 6.14. 63.0% 2,886.7 57.6% 57.6% 0.0% 0.0% 0.0% 0.0% 0.0% E 91.3% Renovation of existing buildings CCM 7.2., CE 3.2. 1.2% 0.0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% T 0.0% Installation, maintenance and repair of energy-efficient equipment CCM 7.3. , CCA 7.3. 0.1% 0.0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% E 0.0% Acquisition and ownership of buildings CCM 7.7. , CCA 7.7. 0.2% 0.0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% CapEx Taxonomy alignment by environmental objective 79.8% 0.0% 0.0% 0.0% 0.0% 0.0% Total CapEx 90.3% 4,003.2 79.8% 79.8% 0.0% 0.0% 0.0% 0.0% 0.0% 61.4% 17.9% 88.4% The CapEx share is calculated as follows: capitalized capital expenditure for assets related to economic activities from the EU Taxonomy Regulation (= numerator), divided by the total additions to fixed assets according to the schedule of property, plant and equipment (= denominator), in each case for the reporting period Jan 1 to Dec 31. 90.3% (py: 88.1%) of the reported capital expenditure in the 2025 financial year are attributable to Taxonomy-eligible economic activities. The Taxonomy-aligned capital expenditure account for 79.8% (py: 73.6%) of the additions in the amount of EUR 5,015.2 million (py: EUR 5,421.1 million) reported in the Group schedule of property, plant and equipment (see Notes 14, 15 and 16 in the Notes to the Consolidated Financial Statements) and are broken down as follows: Capital expenditure in property, plant and equipment in the amount of 76.5% (py: 76.2%), capital expenditure in intangible assets in the amount of 0.8% (py: 0.8%) and capitalized right-of-use assets in the amount of 2.8% (py: 2.1%). The additions reported in the numerator are related to Taxonomy-relevant economic activities, of which 10.7% (py: 12.3%) of taxonomy-aligned additions were made as part of a CapEx plan (“Pot B capital expenditure”). 2.1% (py: 2.2%) of total additions are not related to turnover-related economic activities (“Pot C capital expenditure”). CapEx plan Economic activity 6.14. “Rail infrastructure” (climate change mitigation, CCM) was reviewed in the course of determining the KPI CapEx by means of a detailed analysis: Does the Master Plan of ÖBB-Infrastruktur AG meet the requirements for a CapEx plan in accordance with the Delegated Regulation (EU) 2021 / 2178, Annex I, point 1.1.2.2. with regard to the actual and future electrified lines 2025 to 2030 with a volume of EUR 19.7 billion. On the basis of a detailed analysis, the criteria could be affirmed. | MR53 E.  Non-financial statement E.1. General information E.2. Environmental inform ation E.3. Social information E.4. Governance information E.5. ESRS index