Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 49 The CapEx KPI for the 2025 financial year is as follows: CapEx KPI 2025 Environmental target of Taxonomy-aligned activities Taxonomy- eligible CapEx share Taxonomy- aligned CapEx Taxonomy- aligned CapEx share Climate change mitigation Climate change adaptation Water and marine resources Circular economy Pollution Biodiversity and ecosystems Enabling activities (E) Transitional activities (T) Taxonomy-aligned CapEx share of Taxonomy-eligible activities Economic activities Code in % in EUR million in % in % in % in % in % in % in % E T in % Electricity generation using solar photovoltaic technology CCM 4.1. , CCA 4.1. 0.5% 16.3 0.5% 0.5% 0.0% 100.0% Electricity generation from wind power CCM 4.3. , CCA 4.3. 0.0% 0.2 0.0% 0.0% 0.0% 100.0% Electricity generation from hydropower CCM 4.5. , CCA 4.5. 0.2% 8.9 0.2% 0.2% 0.0% 100.0% Transmission and distribution of electricity CCM 4.9. , CCA 4.9. 0.8% 27.9 0.8% 0.8% 0.0% E 100.0% Storage of electricity CCM 4.10. , CCA 4.10. 0.9% 33.1 0.9% 0.9% 0.0% E 100.0% District heating/cooling distribution CCM 4.15., CCA 4.15. 0.0% 0.0 0.0% 0.0% 0.0% 0.0% Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5. , CCA 6.5. 0.2% 0.0 0.0% 0.0% 0.0% T 0 Infrastructure for rail transport CCM 6.14. , CCA 6.14. 84.1% 2,714.5 76.4% 76.4% 0.0% E 90.8% Renovation of existing buildings CCM 7.2., CE 3.2. 1.7% 0.0 0.0% 0.0% 0.0% 0.0% 0.0% Installation, maintenance and repair of energy-efficient equipment CCM 7.3. , CCA 7.3. 0.2% 0.0 0.0% 0.0% 0.0% 0.0% Acquisition and ownership of buildings CCM 7.7. , CCA 7.7. 0.3% 0.0 0.0% 0.0% 0.0% 0.0% Taxonomy-aligned CapEx-per environmental target 78.8% 0.0% 0.0% 0.0% 0.0% 0.0% Total CapEx 88.9% 2,800.8 78.8% 78.8% 0.0% 0.0% 0.0 % 0.0% 0.0% 78.1% 0.0% 88.6% Additions by business activity mainly relate to additions from investments in property, plant and equipment (IAS 16). The transport segment also records additional investments in intangible assets (IAS 38), additions from leases (IFRS 16) and additions of investment property. Additions in the construction and real estate segment comprise investments in property, plant and equipment (IAS 16), leases (IFRS 16) and investment property (IAS 40). In the 2025 financial year, approximately 78.8% (previous year: approximately 76.0%) of the ÖBB-Infrastruktur Group’s capital expenditure was recorded as Taxonomy-aligned (see Notes 14, 15 and 16 in the Notes to the consolidated financial statements). Here too, economic activity 6.14. “Infrastructure for rail transport” made the largest contribution in percentage terms at approximately 76.4% (previous year: approximately 71.6%). This is attributable to the current framework plan of the ÖBB-Infrastruktur Group. In addition, approximately 10.1% (previous year: approximately 16.3%) of investments are classified as Taxonomy-eligible but not as environmentally sustainable activities due to the lack of requirements for fulfilment of the technical assessment criteria or the “Do No Significant Harm” criteria. Approx. 2.8% (previous year: approx. 3.2%) of total additions were not related to revenue-related economic activities (“Pot C investments”). For economic activity 6.14. “Infrastructure for rail transport”, a detailed analysis was conducted as part of the determination of the CapEx KPI to ascertain whether the framework plan of ÖBB-Infrastruktur AG – which covers the actual and future electrified lines from 2025 to 2030 with a volume of approximately EUR 19.7 billion – meets the requirements for a CapEx plan in accordance with Delegated Regulation (EU) 2021/2178, Annex I, point 1.1.2.2. A detailed analysis confirmed that the criteria are met.