ÖBB Annual Report 2025

Consolidated Financial Statements 258 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 66 27. Trade payables and other liabilities Dec 31, 2025 in EUR million Current Non-current Total Trade payables 1,676.3 0.0 1,676.3 Other liabilities 931.0 383.8 1,314.8 thereof deferrals/accruals of federal subsidies 141.2 0.0 141.2 thereof accrued personnel liabilities 255.8 0.0 255.8 thereof other deferrals 63.1 380.5 443.6 thereof from taxes on operations 81.4 0.0 81.4 thereof social security 78.8 0.0 78.8 Total 2,607.3 383.8 2,991.1 Dec 31, 2024 in EUR million Current Non-current Total Trade payables 1,719.1 0.0 1,719.1 Other liabilities 1,324.8 275.5 1,600.3 thereof deferrals/accruals of federal subsidies 244.4 0.0 244.4 thereof accrued personnel liabilities 268.1 0.0 268.1 thereof other deferrals 84.3 272.7 357.0 thereof from taxes on operations 105.3 0.0 105.3 thereof social security 65.3 0.0 65.3 Total 3,043.9 275.5 3,319.4 The management estimates that the carrying amounts of the trade payables approximate their respective fair values. Trade payables include payables in the amount of EUR 117.8 million (py: EUR 68.8 million) that have a remaining maturity of more than one year but are nevertheless recognized as current in accordance with IAS1.70. In deferrals for staff, the items “overtime” and “vacation days not yet taken” are recognized. Other liabilities also comprise the tax benefit from CBL transactions amounting to EUR 0.7million (py: EUR 1.1million), advance ticket sales of EUR 50.5million (py: EUR 44.7million) and accrued income from earnings from land lease and rental agreements amounting to EUR 0.0 million (py: EUR 1.7million). Contract liabilities in the amount of EUR 35.2 million (py: EUR 51.7 million)mainly include prepayments received on revenue for subsequent periods, which are reported under trade payables. All contract liabilities recognized in the prior year were recognized as revenue in the reporting period. The deferral under section 42 of the Railways Act results from the deferral of federal subsidies, due on the one hand to the lower rate of implementation of actions in the master plan and interest rate adjustments, and on the other to improve- ments in earnings in connection with performance improvements in operational management. Further information on the definition of federal subsidies can be found in Note 32.