Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 202 Default risk in EUR million 2025 2024 Trade receivables 243.1 252.1 Other receivables 80.2 60.4 Total gross carrying amount of receivables 323.2 312.5 Less impairment 11.7 10.4 Carrying amount 311.5 302.1 The following table contains information on the credit risk and expected credit losses from trade receivables: 31.12.2025 Analysis of credit risk by maturity of trade receivables in EUR million Gross carrying amount (before impairment) Individual impairment Gross carrying amount after individual impairment Flat rate individual impairment (IFRS 9) in % Net carrying amount not past due 189.6 0.8 188.9 0.3 0.2% 188.6 up to 90 days past due 29.6 0.1 29.5 1.3 4.4% 28.1 90 to 180 days past due 3.2 0.1 3.1 0.4 13.4% 2.7 180 to 360 days past due 4.1 2.7 1.4 0.5 34.1% 0.9 More than 360 days past due 16.5 5.0 11.5 0.1 1.0% 11.4 Total exposure 243.1 8.7 234.4 2.7 1.1% 231.7 31.12.2024 Analysis of credit risk by maturity of trade receivables in EUR million Gross carrying amount (before impairment) Individual impairment Gross carrying amount after individual impairment Flat rate individual impairment (IFRS 9) in % Net carrying amount not past due 212.9 0.1 212.9 0.6 0.3% 212.3 up to 90 days past due 22.3 0.1 22.2 1.0 4.5% 21.2 90 to 180 days past due 2.1 0.7 1.4 0.3 21.6% 1.1 180 to 360 days past due 5.8 0.4 5.4 0.0 0.0% 5.4 More than 360 days past due 9.0 6.9 2.1 0.0 0.0% 2.1 Total exposure 252.1 8.2 243.9 1.9 0.8% 242.1 The following table contains information on the credit risk and expected credit losses from the other receivables: 31.12.2025 Analysis of credit risk of other receivables in EUR million Credit rating *) Gross carrying amount (before impairment) Impairment in % Net carrying amount “Low risk” category AAA to A 79.7 0.0 **) 0.0% 79.7 “Average risk” category BBB to B 0.0 0.0 0.0% 0.0 “Doubtful” category CCC to C 0.3 0.3 100.0% 0.0 “Loss” category D 0.0 0.0 0.0% 0.0 Total exposure 80.0 0.3 0.3% 79.7 *) Corresponds to the rating by an external rating agency (Standard & Poor’s). **) Smallest amount. *) Corresponds to the rating by an external rating agency (Standard & Poor’s). **) Smallest amount. See Note 29.2 for further details. 31.12.2024 Analysis of credit risk of other receivables in EUR million Credit rating *) Gross carrying amount (before impairment) Impairment in % Net carrying amount “Low risk” category AAA to A 59.7 0.0 **) 0.0% 59.7 “Average risk” category BBB to B 0.0 0.0 0.0% 0.0 “Doubtful” category CCC to C 0.3 0.3 100.0% 0.0 “Loss” category D 0.0 0.0 0.0% 0.0 Total exposure 59.7 0.3 100.0% 59.7