Annual Report 2023 - ÖBB-Infrastruktur AG

Contents Group Management Report ................................................. 2 A. Group Structure and Investments ......................................... 2 B. General Conditions and Market Environment ....................... 6 C. Economic Report and Outlook ........................................... 15 D. Research and Development ............................................... 35 E. Group Relations . ............................................................... 37 F. Opportunity and Risk Report .............................................. 38 G. Non-financial Performance Indicators ................................ 45 H. Notes on the Management Report ................................... 143 Glossary ............................................................................. 144 Declaration Pursuant to Section 124 (1) Stock Exchange Act .145 Consolidated Financial Statements . ................................ 146 Consolidated Profit and Loss Statement 2023 ....................... 146 Consolidated Statement of Comprehensive Income 2023 ..... 147 Consolidated Statement of Financial Postion as of 31.12.2023 ................................................................. 148 Consolidated Cash Flow Statement 2023 ............................. 149 Statement of Changes in Group Equity 2023 ........................ 150 Notes to the Consolidated Financial Statements as of 31.12.2023 ................................................................. 151 A. Basis and Methods .......................................................... 151 B. Notes to the Consolidated Statement of Financial Position and the Consolidated Profit and Loss Statement................ 172 C. Other Notes to the Consolidated Financial Statements ..... 200 Auditors' Report ............................................................... 227 Report on the Consolidated Financial Statements . ................ 227 Report on the Independent Audit of Non-financial Reporting 2023 . ......................................... 235