ÖBB Annual Report 2023

225 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 7 Consolidated Statement of Cash Flow 2023 2023 2022 Note in TEUR in TEUR Net income 24,520 194,866 Non-cash expenses and income + Depreciation and amortisation on property, plant and equipment intangible assets and investment property 9 1,529,325 1,488,909 + Depreciation / - appreciation on non-current financial assets 1,313 -113 - Amortisation of investment grants 9 -149,379 -155,732 + Losses / - gains on disposal of property, plant and equipment, intangible assets and investment property -367 -20,411 + Losses / - Gains from the disposal of asset groups held for sale 77 -2,459 - Gains on exchange rates / + losses on exchange rates -5,894 3,134 - Other non-cash income / + other non-cash expenses -981 388 + Interest expenses 11 527,947 457,038 - Interest income 11 -49,081 -42,672 + Tax income 87,112 -1,620 Changes in assets and liabilities - Increase / + decrease in inventories 21 -53,751 -38,365 - Increase / + decrease in trade receivables and other assets 329,723 -209,521 + Increase / - decrease in trade payables and other liabilities and deferrals -614,944 78,842 + Increase / - decrease in provisions 26 90,636 145,563 - Interest paid -589,524 -582,813 + Interest received 50,324 16,065 - Income tax paid 13 -11,337 -8,227 Cash flow from operating activities a) 1,165,718 1,32 ,872 + Proceeds from disposal of property, plant and equipment and intangible assets 46,503 38,757 - Expenditures for property, plant and equipment and intangible assets 14, 15 -4,217,242 -3,385,722 + Proceeds from disposal of financial assets 500 0 - Expenditures for investments in financial assets -1,202 -764 + Proceeds / - Repayments of investment grants 14, 15 366,605 238,779 + Proceeds from the disposal of financial assets 0 32,380 - Expenditures for the acquisition of consolidated companies and other business units -191 -9,220 + Dividends received 2,426 2,513 + Cash received from the redemption of loans granted (from investing activities) 42 5,333 Cash flow from investing activities b) -3,802,559 -3,07 ,94 - Payments to non-controlling interests -2,324 -1,392 + Proceeds from issue of bonds and loans 25.33 440,912 1,036,213 - Redemption of bonds and loans 33 -1,636,893 -1,948,435 - Cash payments from lease liabilities 33 -137,682 -126,137 + Proceeds from other borrowings (from financing activities) 33 4,581,241 2,878,533 - Payments for the repayment of other loans 33 -207,102 -5,562 + Proceeds from the repayment / – Payments for the granting of other loans -5,221 0 Cash flow from financing activities c) 3,032,931 1,83 ,220 Funds at the beginning of the period 188,632 110,998 Foreign currency translation -1,039 -514 Change in the funds resulting from cash flows (a+b+c) 396,090 78,148 Funds at the end of the period 583,683 18 ,632 *) see Note 33. Information on the composition of cash and cash equivalents is provided in Notes 22 and 33. ste reichische Bundesbahnen-Holding Aktiengese lschaft Consolidated Financial State ents | Group Manage ent Report li l 2023 20 2 ote in TE R in TE R et inc e ,5 ,8 6 -cas ex e ses a inc e De reciatio a a rtisatio o pro erty, pla t a e ip e t inta ible a sets a investme t pro erty ,5 ,3 ,4 8,9 De reciatio / - a preciatio o n -c re t fina cial a sets ,3 -1 - A rtisatio of investme t gra ts -1 ,3 -1 5,7 L ses / - gains o dis sal of pro erty, pla t a e ip e t, inta ible a sets a investme t pro erty -3 -2 ,4 1 L ses / - Gains fro the dis sal of a set gro s held for sale 7 -2,4 - Gains o exc a e rates / + lo ses o exc a e rates -5,8 ,1 - Other n -cas inc e / + other n -cas ex e ses -9 8 Interest ex e ses 1 ,9 ,0 - Interest inc e 1 -4 ,0 -4 ,6 Tax inc e ,1 -1,6 a es in a sets a lia ilities - Increase / + decrease in inve tories -5 ,7 -3 ,3 - Increase / + decrease in tra e receiva les a other a sets ,7 -2 ,5 Increase / - decrease in tra e paya les a other lia ilities a defe rals -6 ,9 4 ,8 Increase / - decrease in provisio s ,6 ,5 - Interest paid -5 ,5 -5 ,8 Interest receive ,3 ,0 - Inc e tax paid -1 ,3 -8,2 as flo fro o eratin activities a) ,1 ,7 ,3 ,8 Proc e s fro dis sal of pro erty, pla t a e ip e t a inta ible a sets ,5 ,7 - Ex e itures for pro erty, pla t a e ip e t a inta ible a sets , 1 -4,2 ,2 -3,3 ,7 2 Proc e s fro dis sal of fina cial a sets 0 - Ex e itures for investme ts in fina cial a sets -1,2 -7 Proc e s / - Re ay e ts of investme t gra ts , 1 6,6 ,7 Proc e s fro the dis sal of fina cial a sets ,3 - Ex e itures for the ac isitio of c s lidate c a ies a other b sine s u its -1 -9,2 Divide s receive ,4 ,5 Cas receive fro the re e tio of loa s gra te (fro investin activities) ,3 3 as flo fro investin activities b) -3,8 , -3,0 ,9 - Pay e ts to n -c tro lin interests -2,3 -1,3 Proc e s fro i s e of b s a loa s .3 4 ,9 ,0 ,2 - Re e tio of b s a loa s 3 -1,6 ,8 -1,9 ,4 - Cas pay e ts fro lease lia ilities 3 -1 ,6 -1 ,1 Proc e s fro other b ro in s (fro fina cin activities) 3 ,5 ,2 ,8 ,5 3 - Pay e ts for the re ay e t of other loa s 3 -2 ,1 -5,5 Proc e s fro the re ay e t / – Pay e ts for the gra tin of other loa s -5,2 as flo fro fina cin activities c) ,0 ,9 ,8 , F s at the be in in of the perio 8,6 1 ,9 F reig c re cy tra slatio -1,0 -5 a e in the fu s res ltin fro cas flo s (a c) ,0 ,1 F s at t e e of t e perio ,6 ,6 *) s e Note 3. Inf r tio o t c sitio of c s a c s e iv le ts is pr vid in N t s 2 a 3 . Öst i is s l i ti s lls s li t i i l t t m ts | m t r 7 t t t t f t U U N t o 24, 20 194, - + pr t n nd ort t n n r p rt , nt nd qu nt t ng t nd t nt r p rt 9 1, 29, 25 1, , 09 + pr t n / - r t n n on- u r nt f n t 1, 13 - 13 - ort t n f t nt r nt 9 - 49, 79 - , 32 + o / - n po f r p rt , nt nd qu nt t ng t nd t nt r p rt - 67 - 0, + o / - fr t po f t r up f r - , 59 - n h ng r t / n h ng r t - , 94 3, 34 - t r on- h o / t r on- h p n - 81 3 + t r t p n 527, 47 457, 38 - t r t o - 9, 81 - 2, 72 + o 87, 12 - , 20 t t - r / r nt r 21 - 3, 51 - 8, 65 - r / r tr d r b nd t r t 329, 23 - 09, 21 + r / - r tr d b nd t r b t nd f r - 14, 78, 42 + r / - r r n 26 90, 36 145, 63 - t r t - 89, 24 - 82, 13 + t r t r d 50, 24 16, 65 - o t 13 - 1, 37 - , 27 fr r t t t ) , , , , + r d fr po f r p rty, nt nd qu nt nd t ng t 46, 03 38, 57 - p nd t r f r r p rt , nt nd qu nt nd t ng t 14, 5 - , 17, 42 - , 85, + r d fr po f f n t 5 0 - p nd t r f r t nt f n t - , 02 - 64 + r d / - p nt f t nt r nt 14, 5 3 , 05 238, 79 + r d fr t po f f n t 0 32, 80 - p nd t r f r t qu t n f on o t d o p n nd t r u n t - 91 - , 20 + nd r d 2, 26 2, 13 + h r d fr t r d pt n f n r nt d (fr t g t t 42 5, fr t t t ) - , , - , , - nt t on- ontr l g t r t - , 24 - , 92 + r d fr u f ond nd n 25. 3 0, 12 1, 36, 13 - d pt n f ond nd n - , 36, 93 - , 48, 35 - h nt fr b t - 37, 82 - 26, 37 + r d fr t r o r g (fr f n g t t 4, 81, 41 2, 78, - nt f r t r p nt f t r n - 07, 02 - , 62 + r d fr t r p nt / nt f r t r nt g f t r n - , 21 0 fr t t ) , , , , und t t g n g f t r d 1 , 32 0, 98 or n u r n tr n t n - , 39 - 14 Ch ng t f nd r u t g fr h f ( +b+ 396, 90 78, 48 F t f r , , * s t I o a n n he o po n a h nd a h qu a n o ed o e 2 nd 3.