Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 210 The following table shows the components of the anniversary bonus expenses for the period and the development of the anniversary bonus provisions in the two reporting years: 2025 2024 in EUR million in EUR million Defined benefit commitments as of 01.01. 123.6 129.3 Service cost 6.6 6.9 Interest cost 4.0 4.3 Anniversary bonuses -11.9 -11.0 Company sales and acquisitions, as well as transfers in the ÖBB Group 0.1 0.8 Actuarial losses (+) / gains (-) -5.8 -5.2 Experience-led adjustments 0.5 -1.4 Defined benefit commitments as of 31.12. 117.1 123.6 The average term (duration) is 8.5 (previous year: 8.6) years. A change in the actuarial parameters would have the following effects: Sensitivity analysis of the provision for anniversary bonuses Change in assumption Increase of the parameter/ change DBO Decrease of the parameter/ change DBO in % points 2025 in EUR million 2024 in EUR million 2025 in EUR million 2024 in EUR million Interest rate +/-0.2 -1.8 -2.0 2.0 2.1 Salary increase +/-0.2 2.0 2.0 -1.8 -2.0 Pensions Defined contribution plans In Austria, pension benefits for salaried employees are generally provided by the statutory social security institutions. Pension benefits for railway employees are provided by the Insurance Institution for Public Sector Employees, Railways and Mining (BVAEB) and – pursuant to Section 52 Federal Railways Act (Bundesbahngesetz) – by the Federal Government. The ÖBB-Infrastruktur Group is legally obligated to make contributions for pensions and health care for active employees with a tenured position to the BVAEB. In addition, the company offers all employees of the ÖBB-Infrastruktur Group in Austria a defined contribution pension plan. The contributions of the ÖBB-Infrastruktur Group are calculated as a percentage of the salary and may not exceed 1.2%. In the years 2025 and 2024, the expenses of this plan were approx. EUR 12.9 million or approximately EUR 13.3 million. Defined contribution plans A defined benefit pension plan (payments from the age of 60) exists for a former member of the Board of Management, for which the ÖBB Group has been making payments since 2010. The plan, which is unfunded, provides pension payments that are a percentage of salary depending on years of employment. The pension amounts to a maximum of 13.2% of the final salary. The measurement was based on actuarial principles assuming a discount factor of 4.10% (previous year: 3.45%) and a retirement age of 60. 26.2.Other provisions in EUR million As of 01.01.2025 Utilisation Liquidation Interest rate effects Additions As of 31.12.2025 Environmental protection measures 26.1 0.0 0.0 0.6 0.9 27.6 Asset retirement obligations 15.1 0.0 0.0 0.4 0.1 15.5 Demolition cost and similar obligations 8.8 -1.7 0.0 0.3 2.7 10.1 Indemnity pensions 2.6 -0.2 -0.1 0.1 0.2 2.6 Miscellaneous 310.7 -219.3 -5.0 33.4 97.4 217.2 Total other provisions 363.3 -221.2 -5.1 34.8 101.3 273.0 thereof long-term 25.6 28.0