ÖBB Annual Report 2025

301 Differentiation from the scope of services:  Prior year‘s figures were generally not audited, unless this is necessary for plausibility checks.  The audit of forward-looking statements is not part of our engagement.  Figures taken from external studies have not been audited. Only the correct inclusion of the relevant information and data in the consolidated reporting was checked.  We have not conducted any further audit of the financial performance indicators and disclosures audited as part of the audit of the annual financial statements or consolidated financial statements, as well as information from the consolidated corporate governance report and risk reporting. Limitation of liability and publication The limited assurance engagement on the consolidated non-financial statement is a voluntary assurance engagement. We issue this assurance report on the basis of the engagement agreement signed with the client, which is governed, also in relation to third parties, by the attached General Conditions of Contract for the Public Accounting Professions [“Allgemeine Auftragsbedingungen für Wirtschaftstreuhandberufe”: AAB 2018]. With regard to our responsibility and liability arising from the engagement, Item 7 of the AAB 2018 applies. We shall only be liable in cases of willful intent and gross negligence. In cases of gross negligence, our maximum liability for damages shall be tenfold the minimum insurance sum of the professional liability insurance according to Sec. 11 WTBG [“Wirtschaftstreuhandberufsgesetz”: Austrian Public Accounting Professions Act] 2017, i.e., a total of EUR 726,730. The limitation period shall be determined in accordance with Item 7 (4) of the AAB 2018. Our report on the assurance engagement may only be distributed to third parties in complete and unabridged form together with the consolidated non-financial reporting included in the non-financial reporting section of the group management report. Since our report is prepared solely on behalf of and in the interest of the company, it does not serve as a basis for any potential reliance by third parties on its content. Therefore, claims by third parties cannot be derived from it. Vienna, March 16, 2026 Ernst & Young Wirtschaftsprüfungsgesellschaft m.b.H. Mag. (FH) Rosemarie König mp ppa. Susanna Gross, MA mp Wirtschaftsprüferin / Austrian Public Auditor Wirtschaftsprüferin / Austrian Public Auditor ¹ Attention: This letter has been translated from German to English for referencing purposes only. Please refer to the officially legally binding version as written and signed in German. Only the German version is the legally binding version.