ÖBB Annual Report 2023

Group Management Report 148 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 103 Taxonomy- compliant per target Taxonomy- eligible per target Climate change mitigation CCM 70.2% 25.0% Climate change adaptation CCA 0.0% 0.0% Sustainable use and protection of water and marine resources WTR 0.0% 0.0% Transition to a circular economy CE 0.0% 0.0% Pollution prevention and control PPC 0.0% 0.0% Protection and restoration of biodiversity and ecosystems BIO 0.0% 0.0% The taxonomy-compliant share of sales is calculated as follows: Portion of net sales of goods or services, including intangibles, associated with taxonomy-compliant economic activities (= metric figure) divided by net sales (= common denominator). The calculation is conducted for the reporting period 01.01. to 31.12 for the first two environmental targets respectively. The revenue per economic activity listed above is primarily made up of revenue from contracts with customers in accordance with IFRS 15 as defined by the Delegated Acts of the EU Taxonomy Regulation. In the 2023 financial year, approx. 95.2% (py: approx. 93.6%) of the reported revenue is attributable to taxonomy-eligible economic activities. The tax-compliant revenue accounts for approx. 70.2% (py: approx. 69.3%) of the consolidated revenue of EUR 5,022.3 million (py: EUR 4,671.2 million) recognised in the income statement (see note 4 in the notes to the consolidated financial statements) and is broken down as follows: Income from passenger and baggage transport and freight transport totalling approx. 63.8% (py: approx. 63.9%), income from rents and leases totalling approx. 1.4% (py: approx. 1.7%) and other income totalling approx. 5.0% (py: approx. 3.6%). Capital expenditure on assets related to taxonomy-compliant economic activities (KPI CapEx) The calculation of the CapEx ratio is based on the total additions (before depreciation, amortisation, revaluations, impairments and before deduction of cost contributions) of property, plant and equipment and intangible assets as well as additions of rights of use in accordance with IFRS 16, additions to investment property and additions in connection with business combinations in accordance with the consolidated fixed asset movement schedules. Investments via joint ventures, investments in financial instruments, advance payments, prepayments and leases that are not recognised as right-of-use assets are not relevant. | MR103