ÖBB Annual Report 2025

Consolidated Financial Statements 256 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 64 Pensions The provisions for pensions include only pension obligations arising from individual contracts. Defined contribution plans In Austria, pension benefits for salaried employees are generally provided by the social insurance institutions and for railroad employees by the Insurance Institution for Public Employees, Railways and Mines (BVAEB) and by the federal government on the basis of Section52 of the Federal Railways Act. The ÖBB Group is required by law to make contributions to BVAEB (Insurance Institution for Public Service Employees, Railways and Mining) for pensions and healthcare for active employees with permanent positions. In addition, the ÖBB Group offers all employees of the ÖBB Group in Austria a defined contri- bution pension plan. The ÖBB Group’s contributions are calculated as a percentage of remuneration and may not exceed 1.2%. Expenses relating to this plan totaled EUR 28.1 million (py: EUR 27.5 million). Defined benefit plans A defined benefit plan is provided for one former member of the Board of Management (payments beginning on the 60th birthday), under which ÖBB Group has been making payments since 2010. This unfunded plan provides for pension pay- ments calculated as a percentage of the salary based on the years of service. The pension amounts to a maximum of 13.2% of the final salary. The measurement was carried out according to actuarial principles, assuming a discount factor of 4.10% (py: 3.45%) and a retirement age of 60 years. 26.2. Other provisions in EUR million As of Jan 1, 2025 Changes in the scope of consolidation Currency difference Utilized Reversals Transfers In- terest rate effects Additions As of Dec 31, 2025 VDV (public transport contracts consortium) contract processing 669.7 0.0 0.0 -98.4 -137.6 0.0 -8.9 322.9 747.7 Environmental protection measures 26.1 0.0 0.0 0.0 0.0 0.0 0.6 0.9 27.6 Asset retirement obligations 15.1 0.0 0.0 0.0 0.0 0.0 0.4 0.1 15.5 Loss set aside 42.1 0.0 0.0 -19.1 -0.4 7.6 -0.9 43.3 72.6 Demolition cost and similar obligations 8.8 0.0 0.0 -1.7 0.0 0.0 0.3 2.7 10.1 Bad debts and public services 16.7 0.0 0.0 -1.6 -9.1 -0.1 0.1 3.2 9.2 Taxes and fees 3.3 0.0 0.0 -1.4 -0.2 0.0 0.0 7.9 9.6 Reimbursement of travel costs 0.3 0.0 0.0 0.0 -0.3 0.0 0.0 0.4 0.4 Reorganization 0.3 0.0 0.0 0.0 0.0 0.0 0.0 0.2 0.5 Others 209.5 0.5 0.5 -98.2 -29.6 -11.6 4.1 52.0 127.1 Total 991.9 0.5 0.5 -220.4 -177.2 -4.1 -4.3 433.6 1,020.4 thereof non-current 458.4 529.2 The total in the “Transfers” column represents reclassifications to liabilities or non-current liabilities held for sale. The VDV-Bund (public transport contracts consortium) accounting settlement is audited ex-post each year by an independ- ent auditing company. A provision in the amount of EUR 747.7 million (py: EUR 669.7 million) is recognized for any claims for repayment by the federal government arising from this title and for impending losses from a transport services contract. There are also several regulatory proceedings running as of December 31, 2025. Reference is made to the section Use of Estimates and Judgement in Note3. The provision for environmental protection measures relates to anticipated restoration measures for soil contamination. As dictated by law, it was recognized in the amount of the anticipated expenditure. This provision includes an amount of EUR 8.5 million (py: EUR 8.2 million) for heavy metal contamination identified for railway pylons. Provisions for environ- mental protection measures amounted to EUR 19.2 million (py: EUR 17.9 million). There are reimbursement claims in the amount of EUR 10.7 million (py: EUR 9.3 million), which are reported under other receivables.