ÖBB Annual Report 2025

253 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 61 The following is a breakdown of non-current financial liabilities to the federal government (OeBFA) by maturity: Financial liabilities to OeBFA 2025 Remaining term Nominal in EUR Terms Nominal interest rate Effective interest rate Average effective interest rate Note up to 1 year 604,100,000.00 2020 – 2026 0.7500% to 2.0650% -0.6520% to 2.9680% 1.4937% 5 Contracts 1 to 5 years 4,948,050,000.00 2017 – 2030 0.0000% to 6.2500% -0.6150% to 3.4900% 1.4777% 30 contracts more than 5 years 19,479,567,000.00 2017 – 2120 0.0000% to 4.1500% -0.2710% to 3.8220% 2.2857% 106 contracts Total 25,031,717,000.00 141 contracts Financial liabilities to OeBFA 2024 Remaining term Nominal in EUR Terms Nominal interest rate Effective interest rate aver- age effective interest rate Note 1 to 5 years 4,366,050,000.00 2017 – 2028 0.0000% to 6.2500% -0.6520% to 3.1510% 1.2514% 29 contracts more than 5 years 16,486,267,000.00 2017 – 2120 0.0000% to 4.1500% -0.2710% to 3.8220% 2.0597% 94 contracts Total 20,852,317,000.00 123 contracts There are 141 (py: 123) financing arrangements with terms until 2120. Financial liabilities from leasing of EUR 26.8 million (py: EUR 13.6 million) are collateralized with financial assets and other financial liabilities of EUR 111.9 million (py: EUR 126.0 million) are mainly collateralized with rolling stock. In both financial years, the Group has fulfilled all obligations under the loan and credit agreements. 26. Provisions In determining the provisions an assessment was made as to whether the ÖBB Group is likely to utilize these provisions and whether the expected amount of the provision can be reliably estimated. The provision is recognized in the amount of the probable obligation. If the provision to be measured comprises a large number of items, the expected value method is applied. In the event of scenarios with equal probabilities, the mean value is recognized for the provision. 26.1. Provisions for personnel Provisions for personnel Dec 31, 2025 Dec 31, 2024 in EUR million in EUR million Statutory severance payments 79.3 84.1 Pensions 0.8 0.8 Anniversary bonuses 236.5 249.9 Other provisions for personnel 1.7 0.8 Total 318.3 335.6 thereof non-current 318.3 335.6 With the exception of the actuarial gains or losses from the provision for statutory severance payments and pensions, all changes to personnel provisions that affect profit or loss are recognized in personnel expenses.