ÖBB Annual Report 2025

Group Management Report 98 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 55 The numerator is calculated in the same way as the CapEx ratio for non-capitalized expenses (= numerator) for the reporting period from Jan 1 to Dec 31. 82.3% (py: 82.4%) of the reported operating expenses in the 2025 financial year were attributable to taxonomy-eligible economic activities. Taxonomy-aligned operating expenses account for 62.9% (py: 61.0%) of the total of the above- mentioned operating expenses in the Group in the amount of EUR 1,502.5 million (py: EUR 1,355.1 million). This also includes directly attributable personnel expenses (primarily personnel expenses for maintenance) from the areas mentioned above in the amount of 22.0% (py: 20.2%) as well as expenses for maintenance and repairs in the amount of 33.4% (py: 33.8%) and other expenses in the amount of 7.5% (py: 7.0%). Avoidance of double counting The identified Taxonomy-eligible economic activities in the ÖBB Group, with the exception of economic activity 5.3. “Preparation for the reuse of end-of-life products and product components” from the fourth environmental objective (circular economy, CE) makes a 100% significant contribution to the environmental objective (climate change mitigation, CCM). A potential significant contribution of revenue, CapEx and / or OpEx from these CCM activities to other environmental objectives in which these economic activities also occur was not separately identified and evaluated. This allocation of the activities of the individual companies in the Group to a specific economic activity from the EU Taxonomy Regulation has avoided double counting. Individual test steps were used to ensure that the economic activities in the areas of turnover, CapEx and OpEx can be distinguished from one another and that double counting is also avoided. Materiality When deriving the values for determining the Taxonomy-relevant key figures, the population was considered and analyzed. The operating expenses for the economic activities of the ÖBB Group cannot be considered “not significant” for the business model, so this relief provision was not used, with the exception of economic activities 5.3 and 6.5. The operating expenses related to economic activity 5.3. “Preparation for the reuse of end-of-life products and product components” (circular economy, CE) is not considered significant, as the associated taxonomy-eligible revenue corresponds to 0.000% (py: 0.000%) of the total taxonomy-eligible revenue. Operating expenses related to economic activity 6.5. “Transportation by motorcycles, passenger cars and light commercial vehicles” (climate change mitigation, CCM) is also not considered significant, as the associated revenue corresponds to 0.000% (py: 0.002%) of total taxonomy-eligible revenue. In subsequent years, the impact of the key figures from this activity is reviewed again on the basis of the ratio to total revenue and reported if necessary. Key For economic activities 3.19. “Manufacture of rail-bound vehicle components,” 6.1. “Passenger interurban rail transport,” 6.2. “Freight rail transport” and 6.3. “Passenger transportation in local and short-distance transport, road passenger transport,” a traction type code (distinction between diesel traction, e-traction or internal combustion engines on electrified routes) is used. Diesel rail-bound vehicles that run under overhead cables are classified as Taxonomy-eligible but not Taxonomy-aligned. The emission limits according to Annex II of Regulation (EU) 2016 / 162 are not complied with. This means that only e-traction rail-bound vehicles in the ÖBB Group are currently Taxonomy-aligned. In countries outside Austria, mixed service provision for freight transportation (own and third-party traction) cannot be ruled out. Therefore, due to insufficiently accessible and consistently available and verifiable information from (non-Group) third parties, a uniform Group-wide allocation key was used as the basis for calculating the compliant share of third-party traction abroad. This is necessary because both revenues and transportation services regularly cross borders between companies and therefore cannot be separated along national boundaries. It is assumed that the framework conditions for freight transportation in the countries of operation outside Austria are comparable. This assumption has no effect on Taxonomy eligibility. | MR55 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