ÖBB Annual Report 2025

97 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 54 The Master Plan is adopted annually by the Republic of Austria in the Council of Ministers and approved by the Supervisory Board of ÖBB-Infrastruktur AG. The Master Plan puts key aspects of the government's rail infrastructure program on track and makes an important contribution toward achieving climate neutrality. ÖBB-Infrastruktur AG’s target network, in which the main transportation policy objectives are anchored, forms the main basis for the creation of the ÖBB Master Plans. The complete decarbonization of rail transportation by 2040 is an important focus. This aims to achieve an economically optimal mix of electrification of routes and the use of vehicles with alternative drive technologies on the basis of the electrification strategy. The current and future electrification of the lines according to the Master Plan forms the basis for access in accordance with Art. 8 of the EU Taxonomy Regulation for economic activity 6.14. “Rail transportation infrastructure” (climate change mitigation, CCM). The expansion of the electrification of the rail transportation infrastructure makes a significant contribution to the environmental goal of climate change mitigation. There are no relevant research, development or innovation activities. Further sections of the line are to be electrified by 2030. The comprehensive capital expenditure in the 2025 financial year, which was incurred during the reporting period, amounted to EUR 2,985.9 million (py: EUR 2,917.7 million). Non-capitalized direct operating expenses in accordance with the EU Taxonomy Regulation that are associated with Taxonomy-aligned economic activities (KPI OpEx) Operating expenses as defined by the EU Taxonomy Regulation include non-capitalizable expenses for research and development, expenses for short-notice leases, all maintenance and repair expenses and other directly attributable costs that are relevant for the ongoing maintenance and preservation of the functionality of intangible and tangible assets. The KPI OpEx for the 2025 financial year is as follows: KPI OpEx 2025 Environmental objective of Taxonomy-aligned activities Economic activities Code Taxonomy- eligible OpEx share Taxonomy- aligned OpEx Taxonomy- aligned OpEx share Climate change mitigation Climate change adaptation Water-related Circular economy Pollution Biodiversity “ Enabling activities” (E) Transitional activities (T) Taxonomy-aligned OpEx share of taxonomy-eligible OpEx in % in EUR million in % in % in % in % in % in % in % E T in % Manufacture of rail-bound vehicle components CCM 3.19. 27.8% 372.0 24.8% 24.8% 0.0% 0.0% 0.0% 0.0% 0.0% E 89.2% Electricity generation by means of Photovoltaic technology CCM 4.1. , CCA 4.1. 0.0% 0.3 0.0% 0.0% 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% 0.1 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. 1.0% 14.5 1.0% 1.0% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% Transmission and distribution of electricity CCM 4.9. , CCA 4.9. 1.1% 17.1 1.1% 1.1% 0.0% 0.0% 0.0% 0.0% 0.0% E 100.0% Storage of electricity CCM 4.10. , CCA 4.10. 0.0% 0.0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% E 0.0% 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. 3.8% 56.4 3.8% 3.8% 0.0% 0.0% 0.0% 0.0% 0.0% T 100.0% Freight rail transport CCM 6.2 ., CCA 6.2. 5.3% 60.8 4.0% 4.0% 0.0% 0.0% 0.0% 0.0% 0.0% T 76.4% Passenger local and short-distance transport, road passenger transport CCM 6.3. , CCA 6.3. 3.9% 12.4 0.8% 0.8% 0.0% 0.0% 0.0% 0.0% 0.0% T 21.3% Transportation with motorcycles, passenger cars and light commercial vehicles CCM 6.5. , CCA 6.5. 0.0% 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. 35.8% 411.6 27.4% 27.4% 0.0% 0.0% 0.0% 0.0% 0.0% E 76.6% Renovation of existing buildings CCM 7.2., CE 3.2. 0.0% 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. 0.0% 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. 3.7% 0.0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% OpEx Taxonomy alignment by environmental objective 62.9% 0.0% 0.0% 0.0% 0.0% 0.0% Total OpEx 82.3% 945.3 62.9% 62.9% 0.0% 0.0% 0.0% 0.0% 0.0% 53.3% 8.6% 76.4% Operating expenses are calculated on the basis of the respective expense items in accordance with the IFRS Consolidated Income Statement. The non-capitalized operating expenses from the categories of research and development, building renovation, short-term leasing expenses, maintenance and repairs as well as all other directly attributable expenses related to the daily maintenance of the assets of property, plant and equipment and intangible assets (= denominator) are relevant for determining the OpEx ratio. MR54 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy