Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 184 Distinction of maturities Deferred taxes are to be recognised as non-current in accordance with IAS12. The short-term portion is therefore correspondingly disclosed in the Notes (Not e13). Properties held for sale are presented within inventories, although their realisation is not expected within the next twelve months. The long-term portion is disclosed in the Notes (Not e 21). When trade receivables and payables are long-term, they are recognised under current items in accordance with IAS 1 “Presentation of Financial Statements” and listed in Note s 20 an d27. Netting in electricity trading Expenses and income from the structuring and profiling of electricity procurement (adjustment to the demand profile) and from balancing energy are offset. Concentration of risks As of the reporting dates, there was no particular dependency on individual non-group customers, suppliers or lenders whose sudden loss could significantly impair business operations. Furthermore, there is no concentration of personnel services or providers of other services, franchise and license rights or other rights on which the ÖBB-Infrastruktur Group relies and whose sudden loss could seriously endanger business operations. The ÖBB-Infrastruktur Group invests liquid funds with credit and financial institutions with good credit ratings and with ÖBB-Finanzierungsservice GmbH. See Not e32 in relation to the financing and subsidies granted by the Republic of Austria as well as subsidy agreements and the dependence on companies of the rest of the ÖBB Group.