Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 166 Specifically, the approved document contains amendments to IFRS 9 regarding – the application of the own-use exception in IFRS 9.2.4 (Own-Use-Exemption), – the application of hedge accounting when such contracts are used as hedging instruments, – additional disclosures to illustrate the effects of such contracts on the company’s earnings and future cash flows. The amendments to IFRS 9 and 7 have no impact on the accounting treatment, as two long-term supply contracts relating to hydroelectric power stations are accounted for as derivatives, and a further long-term supply contract is already settled at the EPEX spot price. There are no other standards that are not yet effective and are expected to have a material impact on the ÖBB-Infrastruktur Group in the current or future reporting periods, or on transactions in the foreseeable future.