ÖBB Annual Report 2025

Consolidated Financial Statements 272 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 80 Financial assets Dec 31, 2024 in EUR million Carrying amount Less non- financial instruments Financial Instru- ments FVtPL EK instru- ments manda- torily at FVtPL at amortized cost Leasing Cash Hedge Account -ing Fair value Non-current assets Financial assets 167.6 0.0 167.6 9.8 0.0 149.4 2.9 0.0 5.5 181.5 Other receivables and assets 226.6 60.9 165.7 0.0 0.0 165.7 0.0 0.0 0.0 165.7 Current assets Financial assets 117.5 0.0 117.5 0.0 7.6 99.6 3.4 0.0 6.9 117.7 Trade receivables receivables 588.5 18.7 569.8 0.0 0.0 569.8 0.0 0.0 0.0 569.8 Other receivables and assets 589.1 479.9 109.2 0.0 0.0 109.2 0.0 0.0 0.0 109.2 Cash and Cash equivalents 288.2 0.0 288.2 0.0 0.0 0.0 0.0 288.2 0.0 288.2 Total carrying amount per category 9.8 7.6 1,093.7 6.3 288.2 12.4 Financial liabilities Dec 31, 2024 in EUR million Carrying amount Less non- financial instruments Financial Instru- ments at amortized cost At Fair Value through Profit and Loss (Held for Trading) Hedge Account -ing Leasing Fair value*) Non-current liabilities Financial liabilities 33,751.1 0.0 33,751.1 33,038.4 0.3 5.5 706.9 32,645.7 Other liabilities 275.5 274.9 0.6 0.6 0.0 0.0 0.0 0.6 Current liabilities Financial liabilities 2,378.6 0.0 2,378.6 2,170.4 15.3 23.5 169.4 2,215.4 Trade payables receivables 1,719.1 51.7 1,667.4 1,667.4 0.0 0.0 0.0 1,667.4 Other liabilities 1,324.8 827.2 497.6 497.6 0.0 0.0 0.0 497.6 Total carrying amount per category 37,374.4 15.6 29.0 876.3 *) The fair values stated for financial liabilities do not include any values for lease liabilities. Offsetting of financial instruments In accordance with the regulations set forth in IFRS 7.13C, balancing and potential offsetting that is actually performed in the Statement of Financial Position must be presented. Because there are no agreements regarding actual balancing, the following tables only present the potential offset amounts from power derivatives due to netting agreements and other agreements with contractual partners. As of Dec 31, 2025 in EUR million Gross carrying amount reported Potential offsetting amounts not netted in the Statement of Financial Position Net amounts after potential offsetting Power derivative assets 5.9 -2.3 3.6 Power derivative liabilities -4.9 2.3 -2.6 As of Dec 31, 2024 in EUR million Gross carrying amount reported Potential offsetting amounts not netted in the Statement of Financial Position Net amounts after potential offsetting Power derivative assets 7.0 -0.8 6.2 Power derivative liabilities -15.0 0.8 -14.2 Notes to the Consolidated Income Statement and the Consolidated Statement of Financial Position The interest income/expenses that do not result from financial instruments according to the categories of IFRS 9 consist mainly of the discounting of other provisions.