ÖBB Annual Report 2025

Consolidated Financial Statements 246 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 54 Impairment The following table shows a summary of the default risk for financial assets: Default risk of financial assets measured at amortized cost as of Dec 31 2025 in EUR million 2024 in EUR million Gross carrying amount 219.8 236.8 Allowance -0.2 -0.3 of which expected 12-month credit loss -0.2 -0.3 Carrying amount 219.5 236.5 The gross carrying amount represents the maximum default risk for financial assets measured at amortized cost. 19. Assets held for sale The line item assets held for sale is composed as follows: 2025 2024 Non-current assets held for sale in EUR million in EUR million As of Jan 1 4.2 11.4 Disposals by sale 0.0 -7.2 Additions (individual assets) 6.2 0.0 As of Dec 31 10.4 4.2 of which reported at amortized cost 10.4 4.2 The assets reported in the 2025 financial year relate to buildings and land that were classified as non-operating or non- investment properties in accordance with the real estate strategy and are therefore reported as held for sale. The assets sold in the 2024 financial year related to a railroad line and a logistics center sold by means of a building right. The proceeds from the sale in 2024 amounted to EUR 21.2 million and the profit realized was EUR 14.0 million, which is reported under other operating income together with income from the disposal of fixed assets. The assets held for sale as of December 31, 2024, with a carrying amount of EUR 4.2 million, consist of a property in the Czech Republic and a property in Romania, which had already been classified as held for sale as of December 31, 2023 and were not sold during the 2025 financial year. The management remains committed to the sales plans and a sale is expected in 2026. The planned sales proceeds exceed the amortized carrying amount. The assets added in the 2025 financial year amounting to EUR 3.6 million relate to buildings and land in Austria and a property in the Czech Republic with a carrying amount of EUR 2.6 million. The fair values correspond to the agreed purchase price or the expected outcome of negotiations with the contractual parties, and are therefore allocated to hierarchy level 3 pursuant to IFRS13. The assets are only recognized as held for sale if an appropriate resolution has been adopted by the Supervisory Board and sale in the next financial year is highly probable. After the reporting date as of December 31, 2025 no material assets were designated for sale.