Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 200 Financial assets as of 31.12.2025 measured at amortised acquisition cost in EUR million Credit rating *) Gross carrying amount Impairment (expected 12- month credit loss) Net carrying amount “Low risk” category AAA to A 19.0 0.0 **) 19.0 “Average risk” category BBB to B 37.8 0.1 37.7 “Doubtful” category CCC to C 0.0 0.0 0.0 “Loss” category D 0.0 0.0 0.0 Total exposure 56.8 0.1 56.7 *) Corresponds to the rating by an external rating agency (Standard & Poor’s). **) Smallest amount. Financial assets as of 31.12.2024 measured at amortised acquisition cost in EUR million Credit rating *) Gross carrying amount Impairment (expected 12- month credit loss) Net carrying amount “Low risk” category AAA to A 26.5 0.0 **) 26.5 “Average risk” category BBB to B 67.3 0.1 67.1 “Doubtful” category CCC to C 0.0 0.0 0.0 “Loss” category D 0.0 0.0 0.0 Total exposure 93.8 0.1 93.7 *) Corresponds to the rating by an external rating agency (Standard & Poor’s). **) Smallest amount. The gross carrying amount represents the maximum credit risk for financial assets measured at amortised cost. 19. Assets held for sale and liabilities held for sale The Statement of Financial Position items of the assets held for sale are as follows: 2025 2024 Assets held for sale and liabilities held for sale in EUR million in EUR million As of 01.01. 0.0 7.2 Additions 3.6 0.0 Disposals by sale 0.0 -7.2 As of 31.12. 3.6 0.0 of which reported at amortised cost 3.6 0.0 The assets reported in the 2025 financial year consist of buildings and land which, in accordance with the property strategy, have been classified as non-operating assets or as not held as financial investments, and are, therefore, reported as held for sale. The assets disposed of in the 2024 financial year comprised a railway line and a logistics centre sold under a building lease. Revenue from sales in 2024 amounted to approximately EUR 21.2 million, with a realised profit of approximately EUR 14.0 million, which is reported under “Other operating income” together with income from the disposal of non- current assets. No material assets were designated for sale after the reporting date as of 31.12.2025. The fair values correspond to the agreed purchase prices or the expected outcome of negotiations with the contracting parties, which means that the fair value is allocated to hierarchy level 3 in accordance with IFRS13.