Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 196 in EUR million Concessions, protective rights, licenses and development costs Investment grants to third parties Intangible assets in development phase Total Acquisition and manufacturing costs Acquisition/manufacturing costs as of 01.01.2024 268.6 1,883.3 126.8 2,278.7 Additions 15.8 163.9 57.2 236.9 Additions scope of consolidation 0.6 0.0 0.0 0.6 Disposals -0.1 0.0 0.0 -0.1 Transfers 18.9 17.8 -34.6 2.0 Acquisition/manufacturing costs as of 31.12.2024 303.7 2,064.9 149.4 2,518.1 Accumulated depreciation and amortisation as of 01.01.2024 -183.7 -347.9 0.0 -531.6 Depreciation and amortisation -22.9 -26.7 0.0 -49.6 Additions scope of consolidation -0.6 0.0 0.0 -0.6 Disposals 0.1 0.0 0.0 0.1 Accumulated depreciation and amortisation as of 31.12.2024 -207.1 -374.6 0.0 -581.7 Carrying amounts before investment grants as of 01.01.2024 84.9 1,535.4 126.8 1,747.1 Carrying amounts before investment grants as of 31.12.2024 96.7 1,690.3 149.4 1,936.4 Investment grants As of 01.01.2024 -34.7 -829.2 0.0 -863.9 Additions -4.1 -58.6 0.0 -62.7 Additions scope of consolidation -0.2 0.0 0.0 -0.2 Transfers 1.4 -1.5 0.0 -0.1 As of 31.12.2024 -37.6 -889.3 0.0 -926.9 Accumulated depreciation and amortisation as of 01.01.2024 30.2 117.0 0.0 147.2 Depreciation and amortisation 1.6 3.8 0.0 5.5 Additions scope of consolidation 0.2 0.0 0.0 0.2 Accumulated depreciation and amortisation as of 31.12.2024 32.0 120.8 0.0 152.9 Investment grants as of 01.01.2024 -4.5 -712.2 0.0 -716.6 Investment grants as of 31.12.2024 -5.5 -768.5 0.0 -774.0 Carrying amounts after investment grants as of 01.01.2024 80.4 823.2 126.8 1,030.5 Carrying amounts after investment grants as of 31.12.2024 91.2 921.9 149.4 1,162.4 The average remaining useful life of investment grants to third parties is approximately 45.6 years (previous year: 40.3 years). The intangible assets under development are purchased intangible assets that were not yet completed and are not yet in use. The additions to the item “Concessions, property rights, licences and development costs” include approximately EUR 13.2 million (previous year: approximately EUR 14.7 million) of intangible assets originating from internal development and in the amount of approximately EUR 17.7 million (previous year: approximately EUR 16.9 million) of intangible assets that originate from affiliated companies from the remaining ÖBB Group which, in part, are still under development. The expenses for research and development amount to approximately EUR 3.3 million (previous year: approximately EUR 3.4 million). In the financial year, expenses of approximately EUR 0.4 million (previous year: approximately EUR 0.7 million) were capitalised as development costs under non-current assets under the item “Concessions, property rights, licences and development costs.” The additions to the item “Cost contributions to third parties” largely result from contributions to costs paid to Galleria di Base del Brennero – Brenner Basistunnel BBT SE.