ÖBB Annual Report 2023

255 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 37 6. Other operating income 2023 2022 in EUR million in EUR million Government grant pursuant to Article 42 Austrian Federal Railways Act 2,077.2 2,063.1 Proceeds from the disposal of property, plant and equipment, investment property and non-current assets held for sale 34.2 45.8 Compensation received 15.9 11.8 Exchange rate differences 15.2 16.2 Miscellaneous other operating income 70.5 81.7 Total 2,213.0 2,218.6 The contribution federal government pursuant to Section 42 Federal Railways Act is payable for the provision, operation and maintenance of the railway infrastructure and for expansion and reinvestment as well as for the fulfilment of statutory tasks to the extent that revenues to be obtained from the users of the railway infrastructure (infrastructure usage charge) are not sufficient to cover the expenses incurred in the course of prudent and economic management. See Note 32 for more details on the grant agreement. Miscellaneous other operating income includes income from penalties, apprenticeship subsidies and write-offs of former liabilities. 7. Cost of materials and purchased services 2023 2022 Cost of materials and purchased services in EUR million in EUR million Raw materials and supplies 221.9 199.4 Power 239.5 184.0 Other expenses for materials 141.8 141.8 Subtotal expenses for materials 603.2 525.2 Third-party transport services 594.2 650.3 Rent for rail and road vehicles 183.1 164.4 Infrastructure usage charge 86.8 87.4 Other services received 641.1 611.1 Subtotal expenses for services received 1,505.2 1,513.2 Total 2,108.4 2,038.4 Other material expenses mainly include expenses for liquid fuels. The expenses for other purchased services mainly relate to forwarding services, import and customs duties as well as ineligible supplies and services in connection with repairs, maintenance, cleaning and other services. The realisation costs on completion of the properties disposed, which are recognised as expenses, amount to approx. EUR 1.0 million (py: approx. EUR 10.2 million). 8. Personnel expenses and employees 2023 2022 in EUR million in EUR million Wages and salaries 2,523.3 2,310.5 Statutory social security contributions 620.8 577.0 Expenses for severance payments 30.4 25.5 Pension costs 32.6 28.8 Other social expenses 6.6 4.7 Total 3,213.7 2,946.6 The interest expense from the compounding of personnel provisions is reported under personnel expenses.