Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 211 The provision for environmental protection measures relates to expected remedial measures from soil contamination. It was recognised on the basis of the corresponding legal provisions with the probable expected expenses. This provision was recognised in the sum of EUR 8.5 million (previous year: approximately EUR 8.2 million) for identified heavy metal contamination of railway pylons. Provisions totalling EUR 19.2 million (previous year: EUR 17.9 million) were recognised for environmental protection measures. Reimbursement claims amounting to approximately EUR 10.7 million (previous year: approximately EUR 9.3 million) are recognised under other receivables. The provision for assets retirement obligations relates to future expenses in conjunction with the demolition and clearing of assets and the restoration of sites. These are railway lines that have already been decommissioned or will be decommissioned in the near future, the carrying amounts of which have already been reduced to zero and therefore the changes in provisions are recognised in profit or loss. This provision was only created for those routes whose decommissioning is sufficiently certain. The provision for demolition cost and similar obligations includes contractually agreed obligations for the removal of existing legal and technical encumbrances and similar obligations in conjunction with land sales that have already been concluded. The obligations from lifetime annuity are calculated on the basis of biometric calculation principles and discounted using a discount rate of 3.42% (previous year: 2.46%). Miscellaneous other provisions include first and foremost provisions for legal disputes. Provisions for litigation are made for all identifiable litigation risks at the time the statement of financial position is prepared, based on management’s best estimate. The provision relates to numerous litigations arising from the company’s business operations. Among other measures, provisions are included for the recovery of infrastructure utilisation fees with regard to ongoing regulatory proceedings. For the charges pertaining to the railway electricity network for the years 2016–2023, the minimum access package for the timetable periods 2011–2017 and passenger stations for the timetable periods 2012–2023 pursuant to Section 68a Austrian Railway Act (EisbG), an industry-wide settlement of the proceedings was concluded under the supervision of Schienen-Control GmbH and the Rail Control Commission (SCK) The provision recognised for this purpose as of 31.12.2024 has been largely utilised. Changes in provisions for repayment claims arising from regulatory proceedings are recognised in revenue. As disclosure of information in accordance with IAS37.92 could seriously affect the company’s position in these proceedings, no information is provided on the amount of the provision or any contingent liabilities in excess of this amount. Please refer to the section on the Use of Estimates and Exercise of Discretion in Note3. Expected payment date for the provisions Where applicable, non-current provisions are discounted using maturity-dependent discount rates of 2.31% - 4.03% (previous year: 2.24% - 2-63%). There were minor adjustments due to the change in the discount factor. Of the other provisions, approximately EUR 28.0 million (previous year: approximately EUR 25.6 million) are to be classified as non- current. The payment date for these provisions is expected after 2026. The provisions classified as current are expected to result in a cash outflow in 2026, whereby mainly the provisions for legal disputes and parts of the provisions for environmental protection measures and decommissioning costs, clearance costs and similar obligations were classified as current. Where uncertainties exist regarding maturity, the provisions concerned were predominantly classified as current.