ÖBB Annual Report 2023

Consolidated Financial Statements 294 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 76 Financial assets Dec 31, 2023 in EUR million Carrying amount less non- financial instruments Financial instru- ments FVtPL equity instru- ments manda- torily at FVtPL at amortised cost Lease Cash Hedge Accoun- ting Fair value Non-current assets Financial assets 187.8 0.0 187.8 9.7 0.0 173.9 3.1 0.0 1.1 217.7 Other receivables and assets 78.7 70.6 8.1 0.0 0.0 8.1 0.0 0.0 0.0 8.1 Current assets Financial assets 160.3 0.0 160.3 0.0 64.2 77.8 4.6 0.0 13.7 160.3 Trade receivables 735.1 25.7 709.4 0.0 0.0 709.4 0.0 0.0 0.0 709.4 Other receivables and assets 441.0 326.8 114.2 0.0 0.0 114.2 0.0 0.0 0.0 114.2 Cash and cash equivalents 593.2 0.0 593.2 0.0 0.0 0.0 0.0 593.2 0.0 593.2 Total carrying amount per category 9.7 64.2 1,083.4 7.7 593.2 14.8 Financial assets Dec 31, 2022 in EUR million Carrying amount less non- financial instruments Financial instru- ments FVtPL equity instru- ments manda- torily at FVtPL at amortised cost Lease Cash Hedge Accoun- ting Fair value Non-current assets Financial assets 314.3 0.0 314.3 10.2 0.0 174.0 8.8 0.0 121.3 375.4 Other receivables and assets 85.7 77.8 7.9 0.0 0.0 7.9 0.0 0.0 0.0 7.9 Current assets Financial assets 421.7 0.0 421.7 0.0 223.1 4.0 3.9 0.0 190.7 421.7 Trade receivables 592.0 18.4 573.6 0.0 0.0 573.6 0.0 0.0 0.0 573.6 Other receivables and assets 454.9 303.0 151.9 0.0 0.0 151.9 0.0 0.0 0.0 151.9 Cash and cash equivalents 198.4 0.0 198.4 0.0 0.0 0.0 0.0 198.4 0.0 198.4 Total carrying amount per category 10.2 223.1 911.4 12.7 198.4 312.0 Financial liabilities Dec 31, 2022 in EUR million Carrying amount less non- financial instruments Financial instru- ments at amortised cost at Fair Value through Profit and Loss (Held for Trading) Hedge Accoun- ting Lease Fair value Non-current liabilities Financial liabilities 27,916.9 0.0 27,916.9 27,444.5 0.0 13.0 459.4 24,378.6 Other liabilities 26.5 23.2 3.3 3.3 0.0 0.0 0.0 3.3 Current liabilities Financial liabilities 2,409.7 0.0 2,409.7 2,056.5 190.8 4.3 158.1 2,409.7 Trade payables 1,373.9 48.7 1,325.2 1,325.2 0.0 0.0 0.0 1,325.2 Other liabilities 1,565.5 423.7 1,141.8 1,141.8 0.0 0.0 0.0 1,141.8 Total carrying amount per category 31,971.3 190.8 17.3 617.5 Financial liabilities Dec 31, 2023 in EUR million Carrying amount less non- financial instruments Financial instru- ments at amortised cost at Fair Value through Profit and Loss (Held for Trading) Hedge Accounting Lease Fair value Non-current liabilities Financial liabilities 31,202.5 0.0 31,202.5 30,646.5 0.0 34.9 521.1 29,119.2 Other liabilities 25.4 22.8 2.6 2.6 0.0 0.0 0.0 2.6 Current liabilities Financial liabilities 2,331.7 0.0 2,331.7 2,078.4 79.3 53.2 120.8 2,331.7 Trade payables 1,614.4 36.6 1,577.8 1,577.8 0.0 0.0 0.0 1,577.8 Other liabilities 1,232.4 540.6 691.8 691.8 0.0 0.0 0.0 691.8 Total carrying amount per category 34,997.1 79.3 88.1 641.9