ÖBB Annual Report 2025

297 Independent auditor’s limited assurance report on the consolidated non-financial statement for 2025¹ We have performed a limited assurance engagement on the consolidated non-financial statement included in the group non- financial statement section of the group management report of Österreichische Bundesbahnen-Holding Aktiengesellschaft (hereinafter referred to as ÖBB-Holding AG) for the fiscal year ended 31. December 2025. Limited assurance conclusion Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the consolidated non-financial statement included in the group non-financial statement section of the group management report is not prepared, in all material respects, in accordance with the legal requirements of Sec. 267a UGB, including  Compliance with the reporting requirements pursuant to Art. 8 of Regulation (EU) 2020/852 (“EU Taxonomy Regulation”) as well as  Compliance with the standards applicable to the consolidated non-financial statement (European Sustainability Reporting Standards, “ESRS”);  The consistency of the process to identify information required to be reported under ESRS (“materiality assessment process”) with the Company’s description in the disclosure IRO-1 in accordance with ESRS 2. Basis for conclusion We conducted our limited assurance engagement in accordance with the generally accepted standards for other assurance engagements as applied in Austria and supplementary opinions as well as with International Standard on Assurance Engagements (ISAE 3000 Revised), which is applicable to such engagements. The procedures in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Our responsibilities under these requirements and standards are further described in the “Responsibilities of the auditor of the group non-financial statement” section of our assurance report. We are independent of the Group ÖBB-Holding AG in accordance with the requirements of Austrian commercial and professional law, and we have fulfilled our other professional responsibilities in accordance with these requirements. Our audit firm operates a comprehensive system of quality management, including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We believe that the evidence we obtained by the date of our assurance report is sufficient and appropriate to provide a basis for our conclusion on this date.