ÖBB Annual Report 2023

Consolidated Financial Statements 254 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 36 2022 Term of the contract Date of transfer of services Customer in EUR million Revenue according to IFRS 15 Current Non- current Time- related period- related *) Federal government, states, communities Other customers Passenger and baggage transport 2,247.5 672.3 1,575.2 647.7 1,599.8 1,302.4 945.1 thereof traffic service orders by the federal government 993.2 0.0 993.2 0.0 993.2 993.2 0.0 thereof traffic service orders by the provinces and communities 316.8 0.0 316.8 0.0 316.8 316.8 0.0 Goods transport 1,578.4 1,573.0 5.4 0.0 1,578.4 110.1 1,468.3 Maintenance/repair 68.0 66.3 1.7 0.0 68.0 0.0 68.0 Revenue from real estate recovery projects 59.9 59.9 0.0 59.9 0.0 0.0 59.9 Energy 40.7 40.7 0.0 1.6 39.1 0.0 40.7 Infrastructure usage charge 31.1 31.1 0.0 0.0 31.1 0.0 31.1 Traction services 20.2 20.2 0.0 0.0 20.2 0.0 20.2 Other revenue 179.8 140.6 39.2 70.1 109.7 0.0 179.8 Total 4,225.5 2,604.1 1,621.5 779.3 3,446.3 1,412.5 2,813.0 *) The period-related revenues are recognised in accordance with the actual fulfilment of performance obligation. Rental income of approx. EUR 231.3 million (py: approx. EUR 228.0 million) and other revenue of approx. EUR 230.5million (py: approx. EUR 217.7 million) are not shown in the above table as they are exempt from IFRS 15. The order volume from customer contracts with contractually fixed outstanding revenues (so-called hedged revenues for which no variable payments have been agreed) is distributed as follows: Dec 31, 2023 in EUR million Total non-current benefit obligations Benefit obligation during 2024 Benefit obligation during 2025 Benefit obligation during 2026 Benefit obligation after 2026 Passenger and baggage transport 287.1 55.7 45.8 38.5 147.2 Goods transport 3.9 3.5 0.4 0.0 0.0 Public services provided by the federal government 6,273.3 1,433.8 1,547.2 1,578.5 1,713.8 Traffic service orders 1,516.6 343.4 298.1 229.8 645.2 Total 8,080.9 1,836.3 1,891.5 1,846.8 2,506.2 Dec 31, 2022 in EUR million Total non-current benefit obligations Benefit obligation during 2023 Benefit obligation during 2024 Benefit obligation during 2025 Benefit obligation after 2025 Passenger and baggage transport 378.9 77.9 53.8 48.0 199.2 Goods transport 10.7 6.7 3.6 0.4 0.0 Public services provided by the federal government 5,253.4 1,223.5 1,314.3 1,327.5 1,388.1 Traffic service orders 1,474.5 304.1 271.5 221.0 677.8 Total 7,117.6 1,612.2 1,643.2 1,597.0 2,265.1 Remaining revenues relate to periods of no more than one year or are invoiced at a fixed rate. As permitted by IFRS 15, the transaction price allocated to these unfulfilled performance obligations is not disclosed. 5. Other own work capitalised Directly attributable personnel expenses and expenses for materials as well as appropriate parts of material and work overheads were taken into account in determining the own work capitalised in connection with the construction of assets. This item also includes own work capitalised that is produced within the Group by a subsidiary for other affiliated companies. Own work capitalised mainly arises in connection with the construction or expansion of railway infrastructure.