Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 230 32. Related party transactions Supplies to or from related parties Related parties include affiliated, not fully consolidated companies of the ÖBB-Infrastruktur Group or the ÖBB Holding Group, associated companies with any subsidiaries, joint ventures with any subsidiaries, the shareholder of ÖBB- HoldingAG (Republic of Austria) and its most significant subsidiaries and the members of management in key positions (members of the Board of Management and Supervisory Board of ÖBB-Infrastruktur AG and members of the management and supervisory boards of fully consolidated subsidiaries of ÖBB-Infrastruktur AG) and the close family members and related parties of key management personnel. Business relationships are maintained with companies in which the Republic of Austria holds a direct or indirect interest (e. g. Österreichische Bundes- und Industriebeteiligungen GmbH, OMV Aktiengesellschaft, Autobahnen- und Schnellstraßen-Finanzierungs-Aktien-gesellschaft, Telekom AustriaAG, Schieneninfrastruktur- Dienstleistungsgesellschaft mbH, Verbund AG), which are similarly to be classified as associated companies in accordance with IAS24. The transactions carried out with these companies in the reporting year within the meaning of IAS 24 related to day-to- day business operations. Significant transactions (revenue in the amount of approximately EUR 41.5 million (previous year: approximately EUR 264.0 million), expenses in the amount of approximately EUR 154.8 million (previous year: approximately EUR 280.5 million) were entered into via the Verbund AG Group. The outstanding items of these companies as of the reporting date are recognised under trade receivables and trade payables. The other transactions were of minor significance overall and accounted for less than 2% of the cost of materials and purchased services and sales. The volume of transactions between the ÖBB-Infrastruktur Group and related companies of the rest of the ÖBB Group, as well as the outstanding receivables and liabilities from these transactions at the end of the fiscal year, are detailed below: Affiliated companies of the Rail Cargo Austria subgroup Affiliated companies of the ÖBB Personenverkehr subgroup Affiliated but not fully consolidated companies of ÖBB- Infrastruktur Other affiliated companies in EUR million 2025 2024 2025 2024 2025 2024 2025 2024 Sale of goods/rendering of services 157.7 156.9 318.6 369.7 0.0 *) 0.0 *) 382.7 357.4 Purchase of goods/services/non-current assets 55.2 59.2 75.4 71.5 0.0 0.0 *) 211.2 197.3 Trade receivables 11.5 13.5 36.4 31.5 0.0 *) 0.0 *) 65.9 68.1 Other financial assets 0.0 0.0 15.0 15.8 0.0 *) 0.0 *) 84.6 88.7 Trade payables 14.3 13.3 21.5 32.0 0.0 0.0 70.6 84.2 Other financial liabilities 0.0 0.0 4.5 1.8 0.3 0.3 560.3 72.2 *) Smallest amount. Transactions with associated companies of the remaining ÖBB Group are disclosed in the Notes separately for the individual items in the consolidated financial statements. The financial liabilities to other affiliated companies largely apply to ÖBB-FinanzierungsserviceGmbH. During the reporting year, the parent company, ÖBB-Holding AG, rendered services in, among other areas, Controlling, Finance, Communications, Marketing, Operations, Engineering, Safety, Internal Audit, Group Accounting, Financial Reporting and Taxation, Strategy, Corporate Development, Legal Affairs, Compliance, as well as Strategic Group Procurement, Strategic IT Management and Strategic Human Resources Management. The costs of these services were charged either on the basis of individual agreements or through cost allocations. The revenue amounted to approximately EUR 12.1 million (previous year: approximately EUR 6.9 million), while expenses were approximately EUR 25.5 million (previous year: approximately EUR 25.4 million). As of 31.12.2025, receivables of approximately EUR 163.5 million (previous year: approximately EUR 156.9 million) and liabilities of approximately EUR 10.1 million (previous year: approximately EUR 11,4 million) are stated. Receivables from ÖBB-Holding AG are made up, in particular, of VAT credits (VAT group). The rental of an office building, some of which is sublet to companies in the rest of the ÖBB Group by way of sublease agreements, results in lease receivables totalling approximately EUR 99.7 million (previous year: approximately EUR 104.4 million) of which approximately EUR 84.6 million (previous year: approximately EUR 88.7 million) is attributable to ÖBB-Business Competence Center GmbH, approximately EUR 9.1 million (previous year: approximately EUR 9.5 million) is attributable to ÖV Ticketshop GmbH and approximately 5.9 (previous year: approximately EUR 6.2 million) is attributable to ÖBB-Personenverkehr AG. The Group relationships with associated companies and joint ventures are presented below. No advances or loans were granted to members of the Boards of Management and Supervisory Boards of the parent company ÖBB - Holding AG and