Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 186 All outstanding revenues relate to periods of no more than one year or are settled at a fixed rate. As permitted in accordance with IFRS15, the transaction price allocated to these unfulfilled performance obligations is not disclosed. 5. Other own work capitalised The calculation of the internal costs to be capitalised in conjunction with the production of equipment included directly attributable personnel expenses, material expenses and appropriate portions of material and production overheads. This own work is primarily incurred in conjunction with the construction or expansion of rail infrastructure. 6. Other operating income 2025 2024 in EUR million in EUR million Government grants pursuant to Article 42 Austrian Federal Railways Act (Bundesbahngesetz) 2,604.9 2,471.8 Gain from the disposal of property, plant and equipment, intangible assets, investment property and non-current assets held for sale 23.5 32.6 Miscellaneous other operating income 33.7 24.6 Total 2,662.1 2,529.0 thereof from affiliated companies 1.1 0.3 The federal contribution pursuant to Section 42 Austrian Federal Railways Act (Bundesbahngesetz) is provided for the provision, operation and maintenance of the rail infrastructure, as well as for expansion and reinvestment measures and the performance of statutory duties, to the extent that the revenue to be generated from users of the rail infrastructure is insufficient to cover the expenditure incurred as part of a prudent and efficient management approach. See Not e 32 f or more details about the grant agreement. 7. Cost of materials and purchased services 2025 2024 in EUR million in EUR million Cost of materials 203.1 236.7 Purchased services 506.0 517.7 thereof maintenance expenses 437.6 446.4 Total 709.1 754.4 thereof from affiliated companies 134.7 131.2 At approximately EUR 165.7 million (previous year: approximately EUR 197.4 million), the cost of materials item contains the cost of external procurement of traction power and the purchase of electricity for resale to third parties. The cost of properties held for sale recognised as an expense amounted to approximately EUR 4.8 million (previous year: approximately EUR 0.5 million). There are three long-term electricity procurement contracts, two of which are recognised as derivatives, as sales are also regularly made and one electricity procurement contract fulfils the EPEX-use option. See Note 28.2 for the long-term obligations. The cost of purchased services largely relates to goods and services not eligible for capitalisation in conjunction with repairs, maintenance (in particular rail infrastructure), disposal costs, cleaning and other services as well as transport services (freight services). 8. Personnel expenses and employees 2025 2024 in EUR million in EUR million Wages and salaries 1,229.1 1,189.8 Statutory social security contributions 297.0 286.8 Expenses for severance payments 16.9 15.5 Pension costs 12.9 13.4 Total 1,556.0 1,505.5 The interest expense from the compounding of personnel provisions is stated in personnel expenses.