ÖBB Annual Report 2025

Consolidated Financial Statements 248 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 56 The allowances mainly refer to trade receivables and developed as follows: 2025 2024 in EUR million in EUR million As of Jan 1 47.6 53.0 Utilized -7.4 -7.4 Net revaluation of allowances 1.3 2.0 As of Dec 31 41.5 47.6 of which from other receivables 3.4 4.0 The following tables contain information on the default risk and the expected credit losses from deliveries and services, broken down by sub-group of the ÖBB Group: Dec 31, 2025 Analysis of default risk by maturity of trade receivables in EUR million Gross carrying amount (before impairment) Allowance thereof individual allowance thereof portfolio allowance Net carrying amount Receivables not and up to 90 days past due 598.0 7.4 4.6 2.7 590.7 90 to 180 days past due 6.3 1.5 0.4 1.1 4.8 180 to 360 days past due 5.7 4.1 3.3 0.7 1.7 more than 360 days past due 38.7 25.2 23.1 2.0 13.6 Total exposure 648.8 38.1 31.5 6.5 610.7 Dec 31, 2025 Analysis of default risk by risk group/sub-group in EUR million Gross carrying amount (before impairment) thereof against third parties “Passenger transport” thereof against third parties “Rail Cargo Austria” thereof against third parties “Infra- struc- ture” thereof against third parties “Oth- ers” Allowance thereof against third parties “Passenger transport” thereof against third parties “Rail Cargo Austria” thereof against third parties “Infra- struc- ture” thereof against third parties “Oth- ers” Receivables not and up to 90 days past due 597.9 205.7 276.0 107.6 8.6 7.3 2.2 2.6 2.5 0.0 90 to 180 days past due 6.3 1.8 2.0 2.2 0.4 1.5 0.1 0.6 0.5 0.3 180 to 360 days past due 5.7 0.4 1.5 3.7 0.1 4.1 0.2 0.7 3.2 0.0 more than 360 days past due 38.7 2.3 16.4 19.8 0.2 25.2 1.2 14.6 9.3 0.1 Total exposure 648.8 210.2 295.9 133.3 9.3 38.1 3.7 18.4 15.5 0.4 Dec 31, 2024 Analysis of default risk by maturity of trade receivables in EUR million Gross carrying amount (before impairment) Allowance thereof individual allowance thereof portfolio allowance Net carrying amount Receivables not and up to 90 days past due 586.3 8.2 6.0 2.1 578.1 90 to 180 days past due 8.0 3.1 2.0 1.1 4.9 180 to 360 days past due 5.4 3.4 2.7 0.7 2.0 more than 360 days past due 32.4 28.8 25.9 2.8 3.5 Total exposure 632.0 43.6 36.6 6.7 588.5 Dec 31, 2024 Analysis of default risk by risk group/sub-group in EUR million Gross carrying amount (before impairment) thereof against third parties “Passenger transport” thereof against third parties “Rail Cargo Austria” thereof against third parties “Infra- struc- ture” thereof against third parties “Others” Allowance thereof against third parties “Passenger transport” thereof against third parties “Rail Cargo Austria” thereof against third parties “Infra- struc- ture” thereof against third parties “Others” Receivables not and up to 90 days past due 586.3 182.1 264.5 128.1 11.6 8.2 0.8 1.4 6.0 0.0 90 to 180 days past due 8.0 1.6 4.6 1.8 0.0 3.1 0.3 1.9 1.0 0.0 180 to 360 days past due 5.4 0.6 2.5 2.2 0.0 3.4 0.2 2.8 0.4 0.0 more than 360 days past due 32.4 5.3 18.7 8.1 0.2 28.8 3.9 17.8 6.9 0.1 Total exposure 632.0 189.7 290.3 140.2 11.8 43.6 5.2 23.9 14.3 0.2