Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 234 Please refer to Not e 25 f or information about the guarantees and financing assumed by the Federal Government from 2017 onwards, which are primarily raised via loans from the Republic of Austria in settlement by the Austrian Federal Financing Agency (OeBFA). Furthermore, there were further grants (generally investment grants) from the Austrian state governments and municipalities in the amount of approximately EUR 99.3 million (previous year: approximately EUR 91.9 million), whereby there are 0 receivables outstanding on the reporting date (previous year: 0). In addition, EU grants in the amount of approximately EUR 50.0 million (previous year: approximately EUR 37.8 million) were granted. The investment grants and EU subsidies are investment grants from the public sector or the EU, which were recognised as a reduction in acquisition costs. Remuneration of the members of Executive Management and of the executives at subsidiaries The Management Board of ÖBB-Infrastruktur AG was made up of three members on both reporting dates. The members of the Management Board were not granted any advances or loans nor were any liability relationships entered into for the benefit of these persons. In accordance with Section 266 (2) Austrian Commercial Code (UGB), approximately EUR 1,166 thousand (previous year: approximately EUR 1,166 thousand) was spent on the total remuneration granted to the Management Board in the reporting years. This includes variable components and remuneration in kind. Statutory contributions to employee severance funds amounted to approximately EUR 18 thousand (previous year: approximately EUR 18 thousand). Annual leave provisions increased by approximately EUR 11 thousand from approximately EUR 68 thousand to approximately EUR 79 thousand. Approximately EUR 86 thousand (previous year: approximately EUR 86 thousand) were paid into pension funds. As of 31.12.2025 the provisions regarding target agreements amounted to approximately EUR 386 thousand (previous year: approximately EUR 426 thousand). Pension payments of approximately EUR 52 thousand (previous year: approximately EUR 50 thousand) were made for former Management Board members. Provisions for pensions increased by approximately EUR 54 thousand (previous year: approximately EUR 9 thousand). The total remuneration of the members of the Management Board consists of a fixed and a variable component as well as non-cash remuneration. The amount of the annual variable components depends on the achievement of targets that are agreed with the Presidium of the Supervisory Board at the beginning of the financial year. The employment contracts of top executives (members of the parent company's Management Board and managing directors of companies at similar levels) include agreement of a performance-related component, which means that the company's success has a significant impact on remuneration. As a matter of principle, the top executives receive a salary component of 2/3 as a fixed component and a component of 1/3 as a performance-related component. At the beginning of each fiscal year, a scorecard is individually created for each company to define targets. These scorecards include clearly agreed, mainly quantitative economic and social targets. The targets are based on the success, strategy and priorities of the group or subgroup, as well as on individual overall performance. The variable salary components actually disbursed are already included in the above-mentioned remuneration of the members of the Management Board. The Management Board Members of ÖBB-Infrastruktur AG participate in a defined contribution external pension fund model. There is no pension commitment on the part of the company. The entitlements and claims of the members of the Management Board in the event of termination of their function or employment relationship are governed by the corresponding provisions of the Job Appointment Act (Stellenbesetzungsgesetz). There are no further claims. Total remuneration of approximately EUR 979 thousand (previous year: approximately EUR 1,003 thousand) was paid to the members of the Executive Management of subsidiaries who were in office during the reporting years for their services as managing directors. This remuneration also includes variable components and benefits in kind. Managing directors who are also employees of the ÖBB Group do not receive separate remuneration for their management activities. Remuneration of members of the Supervisory Board According to the rules of procedure for the Supervisory Board of the ÖBB-Infrastruktur AG, the members of the Supervisory Board may be granted remuneration. The basic remuneration for a Supervisory Board mandate is EUR 14 thousand per year, as in the previous year. In addition, Supervisory Board members received an attendance fee of EUR 800 for each meeting of a Supervisory Board, the Presiding Committee or a committee. Chairpersons of a Supervisory Board received double the basic remuneration. Members of the Supervisory Board who are members of the Management Board, managing directors, employee representatives or employees of the ÖBB Group do not receive Supervisory Board remuneration. Payments of remuneration and attendance fees for the 2025 financial year are already being made on a quarterly basis, with the relevant resolutions being passed retrospectively at the 2026 Annual General Meetings for the preceding financial year. The Supervisory Board remuneration paid to the capital representatives of the Supervisory Board members of ÖBB-Infrastruktur AG for their activities in the ÖBB-Infrastruktur Group was approximately EUR 118 thousand (previous year: approximately EUR 129 thousand). No (previous year: 0) payments were made to other members of the Supervisory Board of the Group companies.