ÖBB Annual Report 2025

Consolidated Financial Statements 280 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 88 Transactions with and benefits from the Republic of Austria, master plan for investments in the infrastructure and guarantees provided by the Republic of Austria ÖBB-Personenverkehr and Rail Cargo Group sub-groups In accordance with the Federal Railways Act, public service contracts are concluded with the Republic of Austria on local and long-distance passenger transport by railway. ÖBB-Personenverkehr AG accordingly provides public services. The costs charged to the Republic of Austria for this amount to EUR 1,429.2 million (py: EUR 1,365.5 million ). On the basis of transport service contracts, services amounting to EUR 430.2million (py: EUR 414.1 million) were provided for all federal states, various municipalities and other third parties in Austria and for non-Austrian transport service providers amounting to EUR 318.8 million (py: EUR 274.7 million) and charged in the financial year. Rail Cargo AustriaAG, like all other rail transport companies that provide services in the form of single-car transport, unac- companied transportation or (combined road/railway transport), receives subsidies in accordance with the aid program for rail freight granted by the European Commission to the Republic of Austria. The subsidies guaranteed to the Republic of Austria for Rail Cargo AustriaAG amounted in 2025 to EUR 153.2million (py: EUR 143.0million). ÖBB Infrastruktur sub-group General ÖBB-Infrastruktur AG is a railway infrastructure company whose activities are of public interest and are further defined in Section 31 of the Federal Railways Act. The basis for the financing of the Company is given in Section47 of the Federal Railways Act, according to which the federal government is responsible for ensuring that ÖBB-Infrastruktur AG has the funds required to fulfill its tasks and maintain its liquidity and equity, insofar as the tasks are included in the business plan pursuant to Section42 (6) of the Federal Railways Act. The commitment regulated by the federal government in this pro- vision is implemented by the grant agreements pursuant to Section 42 (1) and (2) of the Federal Railways Act. It is the understanding of the contractual parties that the objective of the subsidy agreements, irrespective of their respective terms, is to permanently guarantee the value of the assets of ÖBB-Infrastruktur AG used for the tasks pursuant to Section31 of the Federal Railways Act, which also conforms to the official task according to the Federal Railways Act. ÖBB-Infrastruktur AG bears the costs incurred for the fulfillment of its tasks. The federal government awards ÖBB- Infrastruktur AG – a subsidy pursuant to Section42 (1) of the Austrian Federal Railways Act, at the request of ÖBB-Infrastruktur AG, in particular for the operation of the railway infrastructure and the provision of the same to its users insofar and for as long as the revenues that can be achieved by the users of the railway infrastructure under the respective market conditions do not cover the expenses incurred with economical and efficient management, and – subsidies pursuant to Section42 (2) of the Austrian Federal Railways Act for the maintenance, planning, and con- struction of the railway infrastructure. Two separate agreements on the subsidies pursuant to Section 42 (1) and (2) of the Austrian Federal Railways Act shall be concluded between ÖBB-Infrastruktur AG and the Federal Ministry of Innovation, Mobility and Infrastructure in coordina- tion with the Federal Ministry of Finance (BMF), each with a term of six years, and these agreements shall determine the objective of the subsidies, the amounts to be granted for this purpose, the general and specific terms and conditions and the payment terms. Schieneninfrastruktur-Dienstleistungsgesellschaft mbH (SCHIG) monitors compliance with the obligations assumed by ÖBB- Infrastruktur AG in the grant agreements according to Section42 of the Austrian Federal Railways Act. The monitoring is related to the economic, efficient and appropriate use of funds in the planning, construction, maintenance, deployment, and operation of a demand-oriented and safe rail infrastructure. The currently valid master plan for 2025 to 2030 was approved by the Council of Ministers of the Republic of Austria on May 13, 2025 and submitted to the Supervisory Board of ÖBB-Infrastruktur AG on June 26, 2025. Infrastructure financing The subsidy agreement pursuant to Section 42 (2) of the Austrian Federal Railways Act is based on the business plan to be prepared by ÖBB-Infrastruktur AG pursuant to Section 42 (6) of the Federal RailwaysAct. One component of the business plan is the six-year Master Plan to be prepared by ÖBB-Infrastruktur AG pursuant to Section42 (7) of the Austrian Federal Railways Act, which has to comprise the annual funds for maintenance (in particular repairs and reinvestments) and for investments in expansion. Both the business plan and the master plan shall be amended each year by one year and adapted to the new six-year period.