Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 51 The basis for determining operating expenses is the respective expense items in accordance with the IFRS consolidated income statement. The numerator shows the portion of the operating expenses listed that is attributable to Taxonomy- eligible and Taxonomy-aligned activities. The denominator comprises all relevant operating expenses from the categories building renovation measures, short-term leasing, maintenance and repairs, and all other direct expenses related to daily maintenance. The share of Taxonomy-aligned operating expenses for the 2025 financial year is approximately 54.8% (previous year: approximately 56.7%). The largest contribution here continues to be made by economic activity 6.14. “Infrastructure for rail transport” with approximately 51.2% (previous year: 52.9%). Approximately 21.1% (previous year: approximately 22.6%) of operating expenses are classified as Taxonomy-eligible but not environmentally sustainable. Operating expenditure pertaining to environmentally sustainable activities (Taxonomy-aligned) amounting to approximately 54.8% results from maintenance and repair activities (external workshops, materials and purchased services) and the related personnel expenses. Avoidance of double counting With the exception of economic activity 5.3 “Preparation for the reuse of end-of-life products and product components” under the fourth environmental objective (Circular Economy, CE), the identified Taxonomy-eligible economic activities within the ÖBB-Infrastruktur Group make a 100% material contribution to the first environmental objective (Climate Change Mitigation, CCM). Furthermore, double counting is also avoided by assigning the activities of the individual companies in the Group to a specific economic activity from the EU Taxonomy Regulation. Individual verification steps ensured that the economic activities in the areas of revenue, CapEx and OpEx can be distinguished from one another and that double counting is avoided. Materiality When deriving the values for determining the Taxonomy-relevant key figures, the population was considered and analysed. The operating expenses for the economic activities of the ÖBB-Infrastruktur Group cannot be considered “insignificant” for the business model, meaning that this simplification provision was not applied, with the exception of economic activities 5.3 and 6.5. Operating expenses related to economic activity 5.3. “Preparation for reuse of old products and product components” (circular economy, CE) are not considered material as the associated revenue corresponds to approximately 0.01% of the total Taxonomy-eligible revenue. Operating expenses related to economic activity 6.5. “Transport by motorbikes, passenger cars and light commercial vehicles” are also considered insignificant, as the associated revenue corresponds to approximately 0.05% of the total Taxonomy-eligible revenue. In subsequent years, the impact of the key figures from this activity will be reviewed again on the basis of the ratio to total revenue and reported if necessary. E1 Climate change E1 Overview Overview of material impacts, risks and opportunities: No. Material IRO 1) 2) Type of impact or risk/opportunity Time horizon Information about the value chain for impacts Sub-topic: Climate change adaptation E1-F-1 Damage due to extreme weather events leads to revenue losses and increased repair costs Risk Medium E1-F-2 Adaptation measures lead to increased costs Risk Short E1-F-3 Increased climate resilience leads to lower investment costs Opportunity Long