ÖBB Annual Report 2025

300 Summary of work performed A limited assurance engagement involves performing procedures to obtain evidence about the consolidated non-financial statement. The nature, timing and extent of procedures selected depend on professional judgment, including the identification of disclosures in the consolidated non-financial statement that could be materially misstated, whether due to fraud or error. In conducting our limited assurance engagement in relation to the materiality assessment process,  We obtain an understanding of the process by – Making inquiries to understand the sources of information used by management (e.g., stakeholder engagement, business plans and strategy documents); and – Reviewing the Company’s internal process documentation.  We assess whether the evidence obtained from our procedures on the processes implemented by the Company is consistent with the description in the disclosure IRO-1 in accordance with ESRS 2.  We assess whether all information obtained through the process to determine the group non-financial statement has been included in the consolidated non-financial statement. In conducting our limited assurance engagement on the consolidated non-financial statement,  We assess whether the structure and presentation of the consolidated non-financial statement is in accordance with ESRS.  We make inquiries of relevant personnel and perform analytical procedures regarding selected disclosures in the consolidated non-financial statement.  We perform procedures on a test basis on selected disclosures in the consolidated non-financial statement.  We reconcile selected disclosures in the consolidated non-financial statement with the corresponding disclosures in the financial statements and the other sections of the group management report.  We obtain evidence about the methods presented to develop estimates and forward-looking information.  We obtain an understanding of the process to identify taxonomy-eligible and taxonomy-aligned economic activities and to prepare the corresponding disclosures in the consolidated non-financial statement.  We assess whether the requirements of Section 267a UGB have been appropriately addressed.  We review whether, for the disclosures included in the consolidated non-financial statement by reference, the conditions set out in ESRS 1 are fulfilled.  We are reviewing the sustainable finance framework metrics of selected subsidiaries of ÖBB-Holding AG, which will be disclosed in the consolidated non-financial statement for 2025. The assurance engagement covers only the information for the fiscal year 2025.