ÖBB Annual Report 2025

Consolidated Financial Statements 220 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 28 Energy The ÖBB Infrastructure sub-group’s service obligation comprises the provision of the traction power network to supply traction power to traction units, auxiliary operations, wagon delivery and of customer-specific stationary facilities. The grid usage charge is invoiced in accordance with the applicable Network Statement, divided into peak and off-peak tariffs. The charges are published annually by ÖBB-Infrastruktur AG in accordance with the law. ÖBB-Infrastruktur AG also offers customers the supply of traction power for the above-mentioned purposes. The energy price is set in energy supply contracts; there are separate prices for peak and off-peak periods. The quantities are notified by the customers in advance. The supply of traction power and the grid usage service (including transformation) is continuous, i.e., the customers benefit from the corporate group’s service and use the service while it is being provided. The transfer of control takes place with the utilization by the customers. The services rendered are invoiced monthly in arrears with a delay of one month. The billing for the month of December is accounted for in the following year. It is therefore necessary to accrue the services rendered in December. Rental revenues Rental revenues accrue from the rental and leasing of real estate and cars, and are allocated to IFRS16. This concerns fixed- price contracts for which revenue is recognized in the reporting period in which the services are provided. Rents are rec- ognized on an accrual basis in accordance with the provisions of the relevant agreement. Turnover rents are rents that are charged depending on the turnover generated by tenants; they are realized when the amount of income can be determined with sufficient reliability. Revenue from real estate recovery projects Real estate recovery projects relate to real estate which is no longer used in operations and is now under development for later sale. These are former railway station and system facilities which were used for continuous operations. They include substantial projects such as the areas former Südbahnhof, the Vienna North freight terminal and the Nordwestbahnhof, which are being developed on a major scale. Revenue is recognized when control of the land has been transferred to the customer. Revenues correspond to the contractually agreed transaction price. In the majority of cases return services are due when the legal title has been transferred. In rare cases, deferred payments may be agreed, but these generally do not exceed twelve months. Therefore, no significant financing component is included in the transaction price. Rail Cargo Group sub-group The Rail Cargo Group sub-group’s revenue from external customers is primarily generated from goods transport services, public services, and vehicle rental. Goods transport services are transportation services of goods in freight cars by rail or forwarding services, whereby all services are based on contracts. Depending on the scope of the transport order, rail transport services are provided as single wagon or block train services. Rail transports are based on bills of lading. These are transport documents which contain all relevant data from the place of dispatch and receipt to the type of goods, the weight, and the customer tariff. Invoicing to customers is carried out directly after the service has been rendered using an integrated automatic billing program. The basis for billing is the customer agreement. The settlement conditions, such as volume and distance components and the associated prices, are agreed in a so-called customer rate. More than 60% of payments are received immediately after invoicing, the remainder after a maximum of 30 days. In addition to rail transport, forwarding services also include additional services such as pre- and post-carriage by truck, container lifts, intermediate storage, customs clearance, etc. Invoicing takes place immediately after the contractual service has been rendered. Invoices are payable within 30 to 45 days. Public services comprise income from fees contractually agreed with the Republic of Austria for services in the production forms of single wagon transport, unaccompanied combined road/railway transport (rolling highway). The payments are made as monthly advance payments; the year-end settlement takes place in the following year. What all of the above performance obligations have in common is that they are primarily realized at a given moment. Proceeds from the hiring of vehicles relate to the use of Group-owned wagons by other railway administrations under the RIV Agreement for the International Exchange of Freight Wagons (Regolamento Internazionale die Veicoli). The interna- tional billing takes place in the following months. Usage fees such as rents are recognized on an accrual basis in accordance with the provisions of the relevant agreement.