ÖBB Annual Report 2025

Consolidated Financial Statements 234 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 42 12. Other financial result The other financial result of the ÖBB Group is made up as follows: 2025 2024 Other financial result in EUR million in EUR million Other financial income 19.9 27.5 thereof from measurement and foreign currency translation differences 17.5 6.5 thereof from the measurement of derivatives 1.7 20.2 thereof income from the disposal and write-up of financial assets 0.2 0.2 thereof income from investments 0.4 0.7 Other financial expenses -13.6 -14.4 thereof from the measurement of derivatives -0.2 -0.3 thereof from measurement and foreign currency translation differences -11.2 -12.7 Total 6.2 13.0 In order to provide a better overview of the financial position, the interest received from swap agreements is offset against the interest expenses from the respective original financial instruments, if a hedge relationship exists. Other financial income particularly includes, in addition to exchange rate differences, measurement gains from derivatives as well as income from the measurement of power derivatives not in a hedging relationship. The other financial expenses relate to exchange rate differences and to fair value changes of derivative financial instruments. 13. Income taxes The Income taxes item comprises the following: 2025 2024 in EUR million in EUR million Current income tax -16.2 -10.8 Deferred tax expense/tax benefit -48.8 38.2 Income taxes -65.0 27.4 Taxes in 2025 and 2024 will be 23% of the estimated taxable profit for the financial year. The currently applicable tax rate of 23%was used to measure the deferred tax assets and deferred tax liabilities recognized. The regulations on global minimum taxation have already been transposed into local law in some jurisdictions (Austria, Belgium, Bulgaria, Germany, France, Italy, Croatia, the Netherlands, Poland, Romania, Slovakia, Slovenia, the Czech Repub- lic, Turkey, Hungary) in which the ÖBB Group currently operates, and are applicable for financial years beginning on or after December 31, 2023. The ÖBB Group continuously reviews the impacts of the Pillar II legislation on the future profit- ability of the Group. The analysis did not result in any significant amounts of minimum tax (top-up tax) to be paid on the profits of subsidiaries domiciled in countries where the statutory tax rate is below the minimum tax rate of 15%.