ÖBB Annual Report 2023

305 Consolidated Financial Statements Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 87 Remuneration of members of the Supervisory Board Remuneration may be awarded to the members of the Supervisory Board in accordance with the Rules of Procedure for the Supervisory Board of ÖBB-Holding AG. The basic remuneration for a Supervisory Board mandate is TEUR 14 per year. This is unchanged from the previous year. In addition, each Supervisory Board member receives an attendance fee of EUR 800 for each meeting of a Supervisory Board, the Executive Committee or any other committee. A Chairperson of a Supervisory Board receives double the basic remuneration, a Vice Chairperson in ÖBB-Holding AG receives one and a half times the basic remuneration. Members of the Supervisory Board who are members of the Board of Management, managing directors, employee representatives or employees of the ÖBB Group receive no Supervisory Board remuneration. The Supervisory Board remuneration of the capital representatives of the Supervisory Board members of ÖBB-Holding AG for their activities in ÖBB-Holding AG and in other Group companies amounted to approx. TEUR 369 (py: approx. TEUR 362). The remuneration of the other Supervisory Board members at the Group companies amounted to approx. TEUR 285 (py: approx. TEUR 288). 33. Notes on the Cash Flow Statement The cash flow statement shows the change in cash of the ÖBB Group from inflows and outflows of funds in the reporting year. The cash flow statement is divided into cash flows from operating activities, from investment activities and from financing activities. Operating parts of the cash flow statement are presented using the indirect method. In addition to cash and cash equivalents (Note 22), cash and cash equivalents also include other current financial liabilities and liabilities to banks of approx. EUR 9.5 million (py: approx. EUR 9.7 million), which are payable on demand and therefore meet the requirements of IAS 7 for classification as a component of cash and cash equivalents. That part of the interest payment that is capitalised, in accordance with IAS 23, as part of the cost of production of qualifying assets, is reported in the operating cash flow. The federal grants received in this connection amounting to approx. EUR 125.0 million (py: approx. EUR 104.2 million) are also shown in the operating cash flow under changes in trade payables and other liabilities and accruals. The significant non-cash transactions in both reporting years mainly relate to changes in former and current CBL transactions as well as the reversal of deferred income due to finance lease transactions. In the previous year, the Lassallestrasse leased property recognised in accordance with IFRS 16 was reported for the first time, which led to an additional lease liability of approx. EUR 166.6 million in the 2022 financial year. See Note 34 and the terms in brackets with regard to cash inflows and outflows from or for the acquisition of consolidated companies.