ÖBB Annual Report 2023

Consolidated Financial Statements 272 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 54 The allowances mainly refer to trade receivables and developed as follows: 2023 2022 in EUR million in EUR million As of Jan 01 53.8 67.8 Utilisation -3.9 -13.6 Net revaluation of allowances for impairment 3.1 -0.4 As of Dec 31 53.0 53.8 thereof from other receivables 4.8 1.9 The following tables contain information on the default risk and the expected credit losses from deliveries and services, divided up according to the ÖBB subgroups: Dec 31, 2023 Analysis of default risk by maturity of trade receivables in EUR million Gross carrying amount (before impairment) Allowance thereof individual allowance thereof portfolio allowance Net carrying amount receivables not and up to 90 days past due 729.5 6.2 2.2 4.0 723.3 90 to 180 days past due 6.5 2.1 1.2 0.9 4.4 180 to 360 days past due 8.4 6.0 5.0 1.0 2.4 more than 360 days past due 39.0 33.9 31.1 2.9 5.1 Total exposure 783.4 48.2 39.5 8.8 735.1 Dec 31, 2023 Analysis of default risk by risk group / subgroup in EUR million Gross carrying amount (before impair- ment) thereof towards third parties “Passenger transport” thereof towards third parties “Rail Cargo Austria” thereof towards third parties “Infra- structure” thereof towards third parties “Others” Allowance thereof towards third parties “Passenger transport” thereof towards third parties “Rail Cargo Austria” thereof towards third parties “Infra- structure” thereof towards third parties “Others” receivables not and up to 90 days past due 729.5 285.7 255.3 176.8 11.7 6.2 1.5 2.1 2.4 0.2 90 to 180 days past due 6.5 2.2 3.2 1.0 0.0 2.1 0.1 1.6 0.4 0.0 180 to 360 days past due 8.4 0.8 2.6 4.8 0.1 6.0 0.1 2.6 3.3 0.0 more than 360 days past due 39.0 5.0 22.2 10.8 1.0 33.9 3.5 21.1 9.0 0.4 Total exposure 783.4 293.7 283.4 193.4 12.8 48.2 5.2 27.4 15.0 0.6 Dec 31, 2022 Analysis of default risk by maturity of trade receivables in EUR million Gross carrying amount (before impairment) Allowance thereof individual allowance thereof portfolio allowance Net carrying amount receivables not and up to 90 days past due 591.3 9.8 6.8 2.9 581.5 90 to 180 days past due 5.9 3.2 2.6 0.6 2.7 180 to 360 days past due 8.6 6.9 4.9 2.0 1.7 more than 360 days past due 38.2 32.1 27.5 4.6 6.1 Total exposure 644.0 51.9 41.8 10.1 592.0 Dec 31, 2022 Analysis of default risk by risk group / subgroup in EUR million Gross carrying amount (before impair- ment) thereof towards third parties “Passenger transport” thereof toward s third parties “Rail Cargo Austria” thereof towards third parties “Infra- structure” thereof towards third parties “Others” Allowance thereof towards third parties “Passenger transport” thereof toward s third parties “Rail Cargo Austria” thereof towards third parties “Infra- structure” thereof towards third parties “Others” receivables not and up to 90 days past due 591.3 187.3 263.5 126.6 13.9 9.8 2.6 5.3 1.7 0.2 90 to 180 days past due 5.9 0.7 3.6 1.3 0.3 3.2 0.1 2.4 0.7 0.1 180 to 360 days past due 8.6 0.4 4.9 2.5 0.8 6.9 0.2 4.5 1.9 0.4 more than 360 days past due 38.2 5.8 17.1 14.8 0.4 32.1 3.6 15.7 12.7 0.1 Total exposure 644.0 194.3 289.1 145.2 15.4 51.9 6.4 27.8 16.9 0.7