Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 231 ÖBB-Infrastruktur AG and their affiliated companies or persons, nor were any contingent liabilities entered into in their favour. The disclosed transaction pertains to revenue from real estate transactions, consulting services, or payments for building rights or lease arrangements between the ÖBB-Infrastruktur Group and entities related to members of the Supervisory Board. Companies related to Supervisory Boards Associated companies Joint ventures in EUR million 2025 2024 2025 2024 2025 2024 Sale of goods/rendering of services (total income) 2.5 0.2 4.2 4.3 1.1 0.8 Purchase of goods/services/non-current assets (total expenses) 0.3 0.0 11.7 52.2 0.0 0.0 Investment grants made 849.0 607.1 Trade receivables 1.5 0.0*) 0.7 0.6 0.1 0.1 Trade payables 0.0 0.0 3.0 4.6 0.0 0.0 *) Smallest amount. Information about guarantees given to affiliated companies is included in the Note s 28. Service relationships with the Federal Government, framework plan for infrastructure investments and the federal government’s liability General ÖBB-Infrastruktur AG is a railway infrastructure company whose tasks are in the public interest and are defined in more detail in Section31 of the Federal Railways Act. The basis for the financing of the company is Section47 Federal Railways Act, according to which the Federal Government must ensure that ÖBB-Infrastruktur AG has the funds necessary to fulfil its tasks and maintain its liquidity and equity, insofar as the tasks are covered by the business plan pursuant to Section42 (6) Federal Railways Act. The commitment regulated by the Federal Government in this provision is implemented specifically in the grant agreements pursuant to Section42 (1) and (2) Federal Railways Act. It is the understanding of the contracting parties that the objective of the grant agreements, irrespective of the respective term of the contract, is to permanently ensure the value of the assets of the ÖBB-Infrastruktur AG used for the tasks in accordance with Section31 Federal Railways Act, which also complies with the legal mandate of the Federal Railways Act.” ÖBB-Infrastruktur AG bears the cost of performing its tasks. To that end, the Federal Government pays ÖBB-Infrastruktur AG – in accordance with Section42 (1) of the Federal Railways Act, at the request of ÖBB-Infrastruktur AG, in particular for the operation of the rail infrastructure and its provision to users to the extent and for as long as the revenues to be generated by the users of the rail infrastructure under the respective market conditions do not cover the expenses incurred under economical and efficient management, and – grants for the maintenance, planning and construction of railway infrastructure in accordance with Section42 (2) of the Federal Railways Act. The Federal Ministry for Innovation, Mobility and Infrastructure (BMIMI), in agreement with the Federal Ministry of Finance (BMF), and ÖBB-Infrastruktur AG shall enter into two separate contracts, each with a term of six years, for the subsidies in accordance with Section42 (1) and (2) of the Federal Railways Act, in which the object of the subsidy, the amount of the subsidy to be granted, the general and special subsidy conditions and the payment modalities shall be specified. Schieneninfrastruktur-Dienstleistungsgesellschaft mbH (SCHIG) monitors compliance with the obligations specified by ÖBB-Infrastruktur AG in the grant agreements in accordance with Section42 of the Federal Railways Act. The monitoring relates to the economical, efficient and appropriate use of funds in the planning, construction, maintenance, provision and operation of a safe rail infrastructure that meets demand. The currently valid framework plan 2025 to 2030 was adopted by the Republic of Austria in the Council of Ministers session on 13.05.2025 and submitted to the Supervisory Board of ÖBB-Infrastruktur AG on 26.06.2025. Infrastructure financing The grant agreement pursuant to Section42 (2) of the Federal Railways Act is based on the business plan to be drawn up by ÖBB-Infrastruktur AG pursuant to Section42 (6) of the Federal Railways Act. One component of the business plan is the six-year framework plan to be drawn up by ÖBB-Infrastruktur AG in accordance with Section42 (7) of the Federal Railways Act, which must include the funds for maintenance (in particular repair and reinvestment) and for expansion investments on an annual basis. The business plan and framework plan must be supplemented by one year each year and adjusted to the new six-year period.