Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 182 There are several regulatory proceedings as of 31.12.2025. These proceedings, which are at various stages of the legal process, relate to the period from December 2017 to 2025. In substance, this primarily concerns issues relating to the calculation and setting of route and service charges. Based on the current status of the proceedings and the information currently available, the extent of the potential reductions in track access charges and service charges by the Rail Control Commission (SCK) or the reviewing bodies is estimated as accurately as possible. The risks arising from the respective regulatory tariff-setting procedures were assessed individually with the involvement of experts and recognised in the financial statements through the recognition of provisions. The necessity and amount of the provisions are largely dependent on management acceptance and assessment of the outcome of the proceedings. Measurement uncertainties arise, in particular, from the difficulty of estimating the outcomes of the interpretation of legal issues that have largely not yet been the subject of established case law by the regulatory authority, the administrative courts or the higher courts, from potential limitations on the temporal effect of decisions, and from uncertainties pertaining to the nature, scope and amount of costs recognised and/or the charging of track access and service charges published in the Network Statement. The market-wide review, aimed at bringing long-standing regulatory charging procedures to a close, was completed in the 2025 financial year under the supervision of Schienen-Control GmbH, respectively, the Rail Control Commission (SCK). This includes proceedings concerning charges for the traction power supply network for the years 2016 to 2023, charges for the minimum access package for the network timetable periods 2011 to 2017, and charges for station stops for the network timetable periods 2012 to 2023. Energy suppliers received refunds based on the final decisions of the Rail Control Commission (SCK), for which the provisions set aside in the 2024 financial statements were used. Only if a decommissioning of individual lines is expected in the foreseeable future or has already been initiated are the decommissioning costs estimated and provisions are recognised. The amount of the expected decommissioning costs depends largely on the assumptions of the decommissioning scenarios. The provision for environmental protection measures relates to the costs incurred in removing contamination from the company properties and land. The basis of the cost estimate rests on the presumed extent of contamination. The cost assessment is based on a conservative remediation i.e. total excavation with subsequent landfilling. Should other remediation measures be agreed with the competent authority that lead to a reduction in financial expenditure, this will be taken into account in the annual statement. The provision for clearance costs covers contractual obligations in conjunction with the sale of properties and future costs in conjunction with properties that have already been sold but are still under development. A sensitivity analysis revealed that a +/- 10% change in costs would increase/decrease the provisions for environmental risks and decommissioning costs by approximately EUR 4.3 million (previous year: approximately EUR 4.1 million). The determination of sensitivities for franking costs was waived, as the provision consists of many individual amounts for which different parameters, estimates and calculations are applied. Therefore, the modification of individual parameters would not have any particular significance. With regard to the regulatory procedures reference is made to the IAS 37.92 safeguard clause (Not e26.2). See Note26.2 for the provision amounts. d. Income taxes Deferred tax assets were recognised for temporary differences between the tax base and the carrying amounts of assets and liabilities and for losses carried forward. Reference is made to the partial tax exemption regarding the tax situation of ÖBB-Infrastruktur AG (listed under the heading “Tax situation ” ). When assessing the recoverability of deferred tax assets, the Board of Management evaluates the expected usage within the five-year tax planning period (Not e13) . The deferred tax assets capitalised on existing loss carryforwards and temporary differences are based on an estimate of taxable results for the next five years. Should the tax assessment on the qualification of the divisions of ÖBB-Infrastruktur AG as tax-exempt and taxable change, or should insufficient taxable results be available in the future, this may have a significant impact on the amount of deferred tax assets. Tax matters are subject to uncertainties with regard to their assessment by the tax authorities and it cannot be ruled out that in individual cases these may come to different conclusions than ÖBB-Infrastruktur AG. If changes in the assessment are probable, a corresponding provision will be created. This was not necessary as of 31.12.2025 and 31.12.2024. e. Financial obligations Various proceedings, lawsuits and other claims against or by ÖBB-Infrastruktur AG and its subsidiaries are pending in the ordinary course of business. These matters are subject to numerous uncertainties and the outcome of the negotiations