ÖBB Annual Report 2025

Consolidated Financial Statements 222 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 30 Other revenue Other revenue includes revenue from telecommunications services, repair services, cleaning and security services, and ser- vices in connection with the operation of container terminals, commissions from ticket issues, services from the travel agency at the station as well as income from services in joint and transitional stations and the rectification of damage claims with internal and external partners. Invoices shall be issued in accordance with the contractual agreements. 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. Performance-related grants Grants related to expenses granted to the ÖBB Group are recognized immediately upon fulfillment of the recognition criteria and are realized in profit or loss in line with the timing of the expenses. The federal subsidy granted under Section42 (1) and (2) of the Federal Railways Act for operational management, inspec- tion, maintenance, fault clearance and repair as well as for expansion and reinvestment (annuity subsidy) is a public sector subsidy, since the federal government wishes to use this subsidy to promote the expansion of the railroad infrastructure, with the result that the ÖBB Infrastructure sub-group presents this subsidy in other operating income. Such subsidies are not netted against subsidized expenses in the Consolidate Income Statement. With regard to the special features of federal subsidies, please refer to the explanations in Note32. Interest and dividends Interest is recognized using the effective interest method in accordance with IFRS 9. Dividends are recognized when the shareholder’s right to receive payment is established. In accordance with IAS 23 “Borrowing Costs,” borrowing costs for significant qualifying assets are capitalized. For further information, see Note14. Research and development costs In accordance with IAS38 “Intangible Assets,” research costs refer to original and planned research performed to gain new scientific or technical knowledge and understanding, and they are recognized as expenses in the period in which they were incurred. Development costs are defined as costs incurred for using research findings to achieve technical and commercial feasibility. If development costs cannot be separated from research costs, the development costs are recognized as ex- penses in the period incurred in accordance with IAS38. If the capitalization requirements of IAS38 are met, development costs are recognized as intangible assets. Tax position In accordance with Section 50 (2) of the Federal Railways Act as amended by Federal Law Gazette No. 95 / 2009, ÖBB-Infrastruktur AG has been exempt from federal taxes, with the exception of value added tax, from federal administra- tive charges, and from court and judicial administration charges since 2005, insofar as these charges and fees result from the fulfillment of the respective tasks provided for in the Federal Railways Act (partial tax exemption). The following business areas of ÖBB-Infrastruktur AG were essentially categorized as subject to income tax: – Income from power transactions – The provision of services not related to railway infrastructure – Management (including development and sale) of real estate not representing railway assets as defined in Section 10a of the Austrian Federal Railways Act – Investment administration In December 2005, a group agreement was concluded with ÖBB-HoldingAG as head of the tax group and the majority of the ÖBB Group companies as group members. At present, the corporate tax group does not include any foreign companies. Rules on tax equalization were agreed between the head of the tax group and the group companies. The positive tax assessments determined according to these provisions are calculated according to the stand-alone method (it assumes tax independence of the individual group members when calculating the levy). As a matter of principle, a positive tax result is charged with the applicable corporate tax rate of the year of the consolidated financial statements. In the event of a negative result, the head of the tax group must pay a levy to the group member if the negative tax result of the group member can be used effectively. The financial claims and obligations arising from the tax group contract are based on the current financial result of each member of the group.