Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 228 30.2. Lessee Rights of use The lease agreements mainly relate to buildings. The leases have a maximum term until 2039 and the rights of use are recognised as property, plant and equipment (Note 14) . For leases, the agreed period for which there is an option to terminate or to extend a lease is considered to estimate the term of the lease. Should a contract be concluded for an indefinite period, where a termination would result in a significant economic disadvantage, the lease term is estimated. Lease liabilities The following table shows a maturity analysis of the lease liabilities and shows the non-discounted lease payments to be paid after the balance sheet date. For 31.12.2025 in EUR million Minimum lease payments Interest expense included Present value 2026 23.9 -4.1 19.8 2027 to 2030 77.7 -13.7 64.0 after 2030 162.6 -17.5 145.1 Total 264.2 -35.3 228.9 For 31.12.2024 in EUR million Minimum lease payments Interest expense included Present value 2025 19.5 -4.3 15.2 2026 to 2029 76.5 -14.6 61.9 after 2029 179.3 -20.4 158.9 Total 275.3 -39.3 236.0 Amounts recognised in the consolidated statement of profit or loss in EUR million 2025 2024 Interest expenses for lease liabilities 4.3 4.5 Expenses for current lease liabilities 0.5 0.8 Expenses for leases of low-value assets 0.4 0.4 Amortisation of right-of-use assets 11.2 10.9 Income from the sublease of rights of use 7.7 6.8 Amounts recognised in the consolidated statement of cash flow in EUR million 2025 2024 Total cash paid for leases 20.8 13.9 thereof repayment portion 16.5 11.8 thereof interest portion 4.3 2.1 The total cash outflows are made up of interest and repayments, with repayments being recognised in cash flow from financing activities and interest in cash flow from operating activities. Payments for short-term leases and leases for low- value assets continue to be presented in operating cash flow. Options to extend a lease Some property lease agreements contain extension options that can be exercised by the Group up to one year before the end of the non-cancellable contract term. The Group assesses at the commencement date and reassesses upon the occurrence of a significant change in circumstances whether it is reasonably certain that the extension option will be exercised. The leasing agreements contain no special restrictions or covenants.