ÖBB Annual Report 2023

Consolidated Financial Statements 256 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 38 The employee structure is as follows: Change Average Number of employees Dec 31, 2023 Dec 31, 2022 Repor- ting date in % 2023 2022 Employees 17,453 16,168 1,285 8% 16,927 15,559 Workers 12,262 11,383 879 8% 11,897 11,003 Tenured employees 13,475 15,052 -1,577 -10% 14,237 15,768 Total (excl. apprentices) 43,190 42,603 587 1% 43,061 42,330 Apprentices 1,851 1,766 85 5% 1,619 1,594 Total (incl. apprentices) 45,041 44,369 672 2% 44,680 43,924 Change Average Number of employees (FTE) Dec 31, 2023 Dec 31, 2022 Repor- ting date in % 2023 2022 Employees 16,961.3 15,737.9 1,223.4 8% 16,456.8 15,158.5 Workers 12,071.3 11,228.9 842.4 8% 11,720.8 10,855.1 Tenured employees 13,055.1 14,623.7 -1,568.6 -11% 13,812.3 15,333.2 Total (excl. apprentices) 42,087.7 41,590.5 497.2 1% 41,989.9 41,346.8 Apprentices 1,851.0 1,766.0 85.0 5% 1,618.7 1,593.9 Total (incl. apprentices) 43,938.7 43,356.5 582.2 1% 43,608.6 42,940.7 9. Depreciation and amortisation 2023 2022 in EUR million in EUR million Depreciation on property, plant and equipment 1,329.8 1,274.7 thereof low-value assets 12.0 10.9 Amortisation of rights of use in connection with IFRS 16 131.7 117.2 Amortisation of intangible assets 64.8 92.6 Depreciation on investment property 5.5 4.6 Less amortisation of investment grants -149.4 -155.7 Total depreciation and amortisation 1,382.4 1,333.4 Impairment losses of approx. EUR 28.2 million were recognised in the 2022 reporting year following impairment tests. There were no impairments following impairment tests in the current reporting year. Further details are given in the Notes 14 and 15. 10. Other operating expenses Other operating expenses of the ÖBB Group comprise the following: 2023 2022 in EUR million in EUR million Cost of operation 171.1 126.2 Compensation for travel and other expenses 51.0 48.3 Marketing, sales and customer service 39.5 28.9 Loss on disposal of property, plant and equipment and intangible assets 31.8 25.2 Rent, lease and license expenses 17.5 16.5 Legal and consultancy fees 15.8 16.1 Non-income taxes 12.1 21.8 Impairment losses / reversals on trade receivables -0.3 0.9 Miscellaneous other operating expenses 181.7 131.9 Total 520.2 415.8 Miscellaneous other operating expenses include in particular expenses for office requirements, training and further education, postal, bank and telephone charges, insurance and maintenance by third parties.