Annual Report 2025 – ÖBB-Infrastruktur AG

Summary of work performed A limited assurance engagement involves performing procedures to obtain evidence about the non-financial statement. The nature, timing and extent of procedures selected depend on professional judgment, including the identification of disclosures in the consolidated non-financial statement that could be materially misstated, whether due to fraud or error. In conducting our limited assurance engagement in relation to the materiality assessment process,  We obtain an understanding of the process by – Making inquiries to understand the sources of information used by management (e.g., stakeholder engagement, business plans and strategy documents); and – Reviewing the Company’s internal process documentation.  We assess whether the evidence obtained from our procedures on the processes implemented by the Company is consistent with the description in the disclosure IRO-1 in accordance with ESRS 2.  We assess whether all information obtained through the process to determine the group non-financial statement has been included in the consolidated non-financial statement. In conducting our limited assurance engagement on the consolidated non-financial statement,  We assess whether the structure and presentation of the consolidated non-financial statement is in accordance with ESRS.  We make inquiries of relevant personnel and perform analytical procedures regarding selected disclosures in the consolidated non-financial statement.  We perform procedures on a test basis on selected disclosures in the consolidated non-financial statement.  We reconcile selected disclosures in the consolidated non-financial statement with the corresponding disclosures in the consolidated financial statements and the other sections of the group management report.  We obtain evidence about the methods presented to develop estimates and forward-looking information.  We obtain an understanding of the process to identify taxonomy-eligible and taxonomy-aligned economic activities and to prepare the corresponding disclosures in the non-financial statement.  We ascertain whether the requirements of Sec. 243b and Sec. 267a UGB have been adequately addressed.  We assess whether the requirements for the disclosures incorporated by reference in the group non-financial state- ment fulfill the conditions of ESRS 1. Delimitation of the scope of services:  Prior-year figures were not in scope of our assurance procedures unless this was necessary for plausibility checks.  The audit of forward-looking statements is not part of our engagement.  Figures taken from external studies were not in scope of our assurance procedures. Only the correct inclusion of the relevant information and data in the consolidated financial statements was checked.  The financial performance indicators and statements audited as part of the audit of the annual or consolidated finan- cial statements, as well as information from the corporate governance report and risk reporting, were not subjected to any further assurance by us. 250