Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 50 The framework plan is adopted annually by the Republic of Austria in the Council of Ministers and approved by the Supervisory Board of ÖBB-Infrastruktur AG. The framework plan puts key aspects of the government’s programme in the rail sector on track and makes an important contribution to achieving climate neutrality. The main basis for the preparation of the ÖBB framework plans is the target network of ÖBB-Infrastruktur AG, which sets out the key transport policy targets (see Notes A.2 in the Group management report ). Among other things, the complete decarbonisation of rail transport by 2040 is an important priority and aims to achieve an economically optimal mix of route electrification and the use of vehicles with alternative drive technologies based on the electrification strategy. The current and future electrification of the lines in accordance with the framework plan forms the basis for the additions in accordance with Article 8 of the EU Taxonomy Regulation on economic activity 6.14. “Infrastructure for rail transport”. The expansion of the electrification of the infrastructure for rail transport makes a significant contribution to the environmental target of climate protection. There are no research, development or innovation activities that can be classified as relevant. The Increase in electrification rate of further sections of the network is to be completed by 2030. The comprehensive capital expenditure in the 2025 financial year, which will be incurred during the reporting period, is approx. EUR 2,985.9 million (previous year: approximately EUR 2,917.7 million). Non-capitalised direct operating expenses in accordance with the EU Taxonomy Regulation that are associated with Taxonomy-aligned economic activities (OpEx KPI) Operating expenses as defined in the EU Taxonomy Regulation include, in addition to non-capitalised expenditure on research and development measures, expenditure on short-term leases, all maintenance and repair expenditure and other directly attributable costs relevant to the ongoing maintenance and upkeep of the functionality of intangible and tangible assets. The OpEx KPI for the 2025 financial year is as follows: OpEx KPI 2025 Environmental target of Taxonomy-aligned activities Taxonomy- eligible OpEx share Taxonomy- aligned OpEx Taxonomy- aligned OpEx 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 OpEx 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. 0.0% 0.3 0.0% 0.0% 0.0% 100.0% Electricity generation from wind power CCM 4.3. , CCA 4.3. 0.0% 0.1 0.0% 0.0% 0.0% 100.0% Electricity generation from hydropower CCM 4.5. , CCA 4.5. 1.6% 14.6 1.6% 1.6% 0.0% 100.0% Transmission and distribution of electricity CCM 4.9. , CCA 4.9. 1.9% 17.3 1.9% 1.9% 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% Preparation for reuse of end-of-life products and product components CE 5.3. 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. 0.0% 0.0 0.0% 0.0% 0.0% 0.0% Infrastructure for rail transport CCM 6.14. , CCA 6.14. 65.9% 459.1 51.2% 51.2% 0.0% E 77.6% Acquisition and ownership of buildings CCM 7.7. , CCA 7.7. 6.3% 0.0 0.0% 0.0% 0.0% 0.0% Taxonomy-aligned OpEx-per environmental target 54.8% 0.0% 0.0% 0.0% 0.0% 0.0% Total OpEx 75.8% 491.5 54.8% 54.8% 0.0% 0.0% 0.0 % 0.0% 0.0% 53.1% 0.0% 72.3%