ÖBB Annual Report 2025

247 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 55 20. Trade and other receivables This item is broken down as follows: Dec 31, 2025 in EUR million Current Non-current Total Trade receivables 610.7 0.0 610.7 of which contract assets (construction contracts) 19.1 0.0 19.1 Other receivables and assets 681.2 229.5 910.7 of which receivables from transport concessions 18.6 122.8 141.4 Income tax receivables 1.3 0.0 1.3 Total 1,293.2 229.5 1,522.7 Dec 31, 2024 in EUR million Current Non-current Total Trade receivables 588.5 0.0 588.5 of which contract assets (construction contracts) 18.7 0.0 18.7 Other receivables and assets 585.9 226.6 812.5 of which receivables from transport concessions 18.1 141.4 159.5 Income tax receivables 3.2 0.0 3.2 Total 1,177.6 226.6 1,404.2 Trade receivables relate mainly to transport services and receivables from transport revenue and from invoicing of public services. Due to their short terms, the carrying amounts of the trade and other receivables approximate their respective fair values. Construction contracts in connection with services provided to third parties that are not yet completed are recognized as trade receivables. For construction contracts, contract revenue of EUR 115.1million (py: EUR 115.3 million) was realized. The receivables from transport concessions reported under other receivables are the present values of the unconditional contractual claims to receive subsidies in connection with service concessions. Lease liabilities include financial liabilities in the same amount for the obligation to pay lease installments. Further details are provided in the section “Agreements and service relationships with customer organizations in Germany” in Note 31. Other receivables and deferrals include receiva- bles from the sales tax with respect to the Austrian tax authorities. Other receivables also include receivables payable by the Republic of Austria with respect to subsidies for apprentices. Other receivables also include accruals of EUR 162.5million (py: EUR 152.2million). The deferred items mainly relate to prepaid guarantee fees to the federal government of EUR 48.6 million (py: EUR 57.1 million) and the salaries paid in De- cember including levies for January amounting to EUR 49.9 million (py: EUR 49.9 million).