Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 225 Net financial results by measurement categories The net profit by measurement category is presented in the following schedule: Result of subsequent measurement 31.12.2025 in EUR million Interest income At fair value Foreign currency translation Result from disposal Result from investments Other Financial Assets at amortised cost (FAAC) 6.1 0.0 -8.4 0.0 2.5 -2.2 FVtPL (equity instruments) 0.0 -0.1 0.0 0.0 0.0 0.0 Financial instruments measured at FVtPL (mandatory approach) -3.2 1.5 0.0 0.0 0.0 0.0 Financial Liabilities measured at Amortised Cost (FLAC) *) -564.5 0.0 8.1 0.0 0.0 0.0 Cash and cash equivalents 0.4 0.0 0.0 0.0 0.0 0.0 *) Interest expenses include negative interest from loans amounting to approximately EUR 8.8 million. Result of subsequent measurement 31.12.2024 in EUR million Interest income At fair value Foreign currency translation Result from disposal Result from investments Other Financial Assets at amortised cost (FAAC) 18.9 0.0 5.2 0.0 0.0 -2.3 FVtPL (equity instruments) 0.0 0.2 0.0 0.0 0.0**) 0.0 Financial instruments measured at FVtPL (mandatory approach) 0.0 0.0 0.0 0.0 0.0 19.8 Financial Liabilities measured at Amortised Cost (FLAC) *) -516.0 0.0 -5.1 0.0 0.0 0.0 Cash and cash equivalents 0.9 0.0 0.0 0.0 0.0 0.0 *) Interest expenses include negative interest from loans amounting to approximately EUR 8.9 million. **) Smallest amount. The amounts included in income from investments apply exclusively to dividends. The interest result from financial liabilities in the “Financial liabilities measured at amortised cost” measurement category mainly includes interest expenses from bonds, other financial liabilities and loans, as well as amounts from residual items from terminated cross-border leasing transactions. The ÖBB-Infrastruktur Group recognises the remaining components of the net result in other financial expenses or other financial income. The total interest income calculated using the effective interest method amounts to approximately EUR 6.5 million (previous year: approximately EUR 19.8 million). Income from the release of impairments on trade receivables and other receivables and assets in the amount of approximately EUR 0.0 million (previous year: approximately EUR 2.0 million) is not included in the net financial result but in the operating result. Please see Not e 20 f or more information. 29.6. Derivative financial instruments The following tables state the recognised fair values of all derivative financial instruments. In that respect, a distinction is made as to whether they are included in an effective hedging relationship in accordance with IFRS9 (cash flow hedge) or not. Assets Liabilities in EUR million Carrying amounts as of 31.12.2025 Carrying amounts as of 31.12.2024 Carrying amounts as of 31.12.2025 Carrying amounts as of 31.12.2024 Power derivatives Without hedge relation 6.0 7.6 4.9 15.3 Cash flow hedge 3.9 10.6 4.1 20.4 Other derivatives Without hedge relation 0.2 0.0 0.0 0.3 Total 10.1 18.2 9.0 36.0