Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 194 The reclassifications comprise, on the one hand, amounts transferred from the “Assets under construction” line item to the respective property, plant and equipment and intangible asset accounts upon completion of the assets and, on the other hand, amounts reclassified to or from “Assets held for sale” (Note 19) and “Inventories” (Not e 21). See Not e3 u nder “Estimates of the useful lives of property, plant and equipment and intangible assets” for information about changes in estimates. In the financial year, the ÖBB-Infrastruktur Group recognised borrowing cost on the production costs of qualifying assets in accordance with the regulations of IAS 23 in the amount of approximately EUR 165.4 million (previous year: approximately EUR 146.8 million). The underlying interest rate on borrowed capital is approximately 2.3% (previous year: 2.2%). Of the government grants, an amount of approximately EUR 156.2 million (previous year: approximately EUR 136.0 million) was recognised as an investment grant for capitalised borrowing costs. As of 31.12.2025, the contractual obligations for the acquisition of property, plant and equipment (purchase commitments) amounted to approximately EUR 2,614.1million (previous year: approximately EUR 2,302.3 million). Essentially, vehicle fleet assets and other technical equipment and machinery amounting to approximately EUR 48.5 million (previous year: approximately EUR 51.5 million) serve as collateral for EUROFIMA loans. Losses from the disposal of property, plant and equipment amounted to approximately EUR 37.5 million (previous year: approximately EUR 27.5 million) resulting from the scrapping and demolition of assets, the sale of vehicles and other operating equipment, and transfers to public property. Income from the disposal of property, plant and equipment and assets held for sale was approximately EUR 23.5 million (previous year: approximately EUR 32.6 million) and related, in particular, to the sale of properties and vehicles. In the reporting years, compensation contributions of approximately EUR 0.1 million (previous year: approximately EUR 0.1 million) were received. The additions to the scope of consolidation in the 2024 financial year relate to the inclusion of the assets of the transferred Graz-Köflacher Bahn und Busbetrieb GmbH division. Further information is stated in Note 2.