Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 188 The expenses for services rendered by the auditors of the consolidated financial statements and the individual financial statements are also included in the miscellaneous other operating expenses and break down as follows: 2025 2024 in EUR thousand in EUR thousand Annual financial statement and consolidated annual financial statement audit 481 471 Other auditing services 22 103 Total 503 574 As in the previous year, the annual and consolidated financial statements for the 2025 financial year were audited by Ernst & Young Wirtschaftsprüfungsgesellschaft m.b.H. In addition to the audit of the financial statement, the audits of the non-financial statement in the consolidated management report and the annual financial report in XHTML format were also charged in the 2025 and 2024 financial years. 11. Interest income and interest expenses The interest result of the ÖBB-Infrastruktur Group comprises the following: 2025 2024 Interest income in EUR million in EUR million Interest income 18.0 35.3 thereof from affiliated companies 1.3 16.3 Interest expenses -615.6 -554.0 thereof from affiliated companies -33.6 -16.3 Total -597.6 -518.7 thereof from affiliated companies -32.3 0.0*) *) Smallest amount. Interest income relates to guarantee fees charged to affiliated companies, accrued interest, income from the investment of funds released from terminated cross-border leasing transactions, interest earned on deposits pertaining to former cross-border leasing transactions, and negative interest of approximately EUR 8.8 million (previous year: approximately EUR 8.9 million) arising from borrowings. Interest income is recognised using the effective interest method. Interest expenses before the capitalisation of borrowing costs was approximately EUR 781.0 million (previous year: approximately EUR 700.8 million). These apply at approximately EUR 206.0 million (previous year: approximately EUR 246.1 million) to bonds, at approximately EUR 99.5 million (previous year: approximately EUR 106.5 million) to liabilities to banks and at approximately EUR 419.9 million (previous year: approximately EUR 301.3 million) to the Austrian Federal Financing Agency (OeBFA). In addition, interest expenses for EUROFIMA loans and other borrowings as well as interest-like expenses are incurred. Of the total interest expenses, approximately EUR 165.4 million (previous year: approximately EUR 146.8 million) were recognised in accordance with IAS 23 Interest on the cost of qualifying assets (see Not e 14). Furthermore, interest expenses include expenses for liability fees of approximately EUR 8.8 million (previous year: approximately EUR 10.7 million). 12. Other financial result The other financial result of the ÖBB-Infrastruktur Group is made up as follows: 2025 2024 Other financial result in EUR million in EUR million Other financial income 9.9 25.6 thereof from measurement/foreign currency translation differences 8.1 5.2 thereof from the measurement of derivatives 1.7 20.2 Other financial expenses -10.9 -7.7 thereof from measurement/foreign currency translation differences -8.4 -5.1 thereof from the measurement of derivatives -0.2 -0.3 thereof from affiliated companies -2.2 -2.3 Total -1.1 17.9 thereof from affiliated companies -2.2 -2.3 In addition to exchange rate differences in conjunction with residual items from former cross-border leasing transactions, other financial income also applies to valuation results from derivatives.