Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 224 Financial assets as of 31.12.2024 in EUR million Carrying amount Less non- financial instruments Financial instru- ments FVtPL equity instruments Mandatory at FVtPL At amortised cost Cash Hedge accounting Leas- ing Fair value Non-current assets Financial assets 161.8 0.0 161.8 1.1 0.0 56.2 0.0 4.8 99.7 164.5 Other receivables and assets 73.4 52.0 21.4 0.0 0.0 21.4 0.0 0.0 0.0 21.4 Current assets Financial assets 55.7 0.0 55.7 0.0 7.6 37.5 0.0 5.8 4.8 55.7 Trade receivables 242.1 21.3 220.8 0.0 0.0 220.8 0.0 0.0 0.0 220.8 Other receivables and assets 394.0 355.4 38.6 0.0 0.0 38.6 0.0 0.0 0.0 38.6 Cash and cash equivalents 35.1 0.0 35.1 0.0 0.0 0.0 35.1 0.0 0.0 35.1 Total carrying amount per category 1.1 7.6 374.5 35.1 10.6 104.5 Financial liabilities as of 31.12.2024 in EUR million Carrying amount Less non- financial instruments Financial instruments At amortised cost At fair value through profit and loss (held for trading) Hedge accounting Leasing Fair value *) Non-current liabilities Financial liabilities 29,492.2 0.0 29,492.2 29,269.7 0.3 1.4 220.8 28,819.3 Other liabilities 26.3 26.3 0.0 0.0 0.0 0.0 0.0 0.0 Current liabilities Financial liabilities 1,965.8 0.0 1,965.8 1,916.3 15.3 19.0 15.2 1,955.1 Trade payables 1,272.9 10.8 1,262.1 1,262.1 0.0 0.0 0.0 1,262.1 Other liabilities 512.3 445.3 67.0 67.0 0.0 0.0 0.0 67.0 Total carrying amount per category 32,515.1 15.6 20.4 236.0 *) The fair values stated for financial liabilities exclude any values for leasing liabilities. Offsetting of financial instruments In accordance with the regulations of IFRS 7.13C, actual offsetting amounts in the statement of financial position and potential offsetting amounts are to be disclosed. As there are no agreements regarding actual netting, the following tables only show the potential offsetting amounts from electric power derivatives based on netting agreements and other agreements with contractual partners. As of 31.12.2025 in EUR million Gross carrying amount reported Potential offset amount not reported in the statement of financial position Net amount after potential offsetting Power derivative assets 5.9 -2.3 3.6 Power derivative liabilities -4.9 2.3 -2.6 As of 31.12.2024 in EUR million Gross carrying amount reported Potential offset amount not reported in the statement of financial position Net amount after potential offsetting Power derivative assets 7.0 -0.8 6.2 Power derivative liabilities -15.0 0.8 -14.2 Notes to the consolidated statement of profit or loss and the consolidated statement of financial position The interest results that are not derived from financial instruments according to the categories of IFRS 9 are composed primarily of the compounding of other provisions.