ÖBB Annual Report 2025

302 AVB General Terms and Conditions of Employment with Austrian Federal Railways BCC ÖBB-Business Competence Center GmbH BMF Federal Ministry of Finance BMIMI (was BMK until 2024) Federal Ministry of Innovation, Mobility and Infrastructure (until 2024: Federal Ministry for Climate Action, Environment, Energy, Mobility, Innovation and Technology) bn Billions BVAEB Insurance Institution for Public Service Employees, Railways and Mining CBL Cross-border leasing CER Community of European Railway and Infrastructure Companies CO 2 Carbon dioxide COSO Committee of Sponsoring Organizations of the Treadway Commission EBIT Earnings before interest and taxes. EBIT corresponds to earnings (excluding investments accounted for using the equity method) on the consolidated income statement. EBIT margin = EBIT / total income EBITDA = EBIT + depreciation and amortization EBT Earnings before taxes ECB European Central Bank EIA Environmental Impact Assessment Equity ratio = Equity / total capital EMTN Euro medium-term note EP European Parliament ETCS European Train Control System EUR Euros Free cash flow = Cash flow from operating activities + cash flow from investing activities FTE Full time equivalent GDP Gross Domestic Product GRI Global Reporting Initiative GWh Gigawatt hour GWL Public services Hbf Central station HR Human Resources IASB International Accounting Standards Board ICS Internal control system IFAC International Federation of Accountants IFRIC International Financial Reporting Interpretations Committee IFRS / IAS International Financial Accounting Standards INFRA ÖBB-Infrastruktur AG ISA International Standards on Auditing ISL Institute of Shipping Economics and Logistics ISO International Organization for Standardization Glossary