ÖBB Annual Report 2025

221 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 29 ÖBB Personenverkehr sub-group Tariff revenues Customers can purchase tickets which entitle them to use the services of the ÖBB Personenverkehr sub-group. This applies to domestic and foreign travels with ÖBB by bus and train. In accordance with the “Guide for travelling with ÖBB in Austria,” the invoice for the ticket is usually due immediately. If customers opt for a customer card, the invoice is due at different times depending on the type of contract. The ÖBB Personenverkehr sub-group defers the allocated amounts and records the kilometers actually traveled in the period if it is probably that customers have redeemed the tickets. Customers have the opportunity to purchase customer cards with an extended validity period (up to one year). Revenues from the customer cards are allocated to the individual regions for the individual periods of a year using a specific key. Revenue is deferred as a liability to the extent that it is income for a specific period after that date. Public service compensation federal government The traffic services ordered by the federal government result from the public service contracts concluded with Schienenin- frastruktur Dienstleistungsgesellschaft mbh (SCHIG) in accordance with Section 48 BBG on the basis of Regulation (EC) 1370/2007 from 2010. In most cases, the compensation must be paid by the 10th of the following month. Revenue is recognized during the year when the billing is completed. A year-end invoice takes into account the actual service rendered plus the quality bonus minus the service disruption. Revenue is deferred as a liability to the extent that it is income for a specific period after that date. Income from transport service orders of the provinces / communities The transport service orders of the provinces and communities include income from fees for transport service orders con- tractually agreed with the provinces and communities. Most invoices (over 85% of sales volume) are issued monthly (individual contracts differ and provide for annual, semi-annual or quarterly payments) and are payable within a maximum of 30 days. Income is recognized during the year when the financial statements are prepared. Revenue is deferred as a liability to the extent that it is income for a specific period after that date. Rent and leases ÖBB-PersonenverkehrAG receives a compensation based on the kilometers traveled for the use of wagon material by third parties within the framework of the RIC (Regolamento Internazionale delle Carrozze; English: International Coach Regula- tions). The billing is mainly based on the number of kilometers driven and is invoiced monthly. Revenue is recognized when the billing is completed. Revenue is deferred as a liability to the extent that it is income for a specific period after that date. Maintenance / repair Revenues from maintenance / repair result from revenues from the bus workshops and the Technical Services workshops with third parties. Repairs are carried out for the customer and then invoiced to the customer. The invoice will be sent to the customer after completion of the repair order. During repair work, revenue is recorded continuously (from taking stock from the warehouse to the number of working hours). Once the order has been completed, an invoice can be created and processed in the IT system. Revenue is deferred as a liability to the extent that it is income for a specific period after that date.