ÖBB Annual Report 2023

321 Vorstand I Aufsichtsrat I Österreich bewegen I Corporate Governance I Konzernlagebericht I Konzernabschluss 0 We believe that the assurance evidence we have obtained is sufficient and appropriate to provide a basis for our summa- rized opinion. Terms of Engagement: We prepare this report on the basis of the signed engagement concluded with you, which is also based on the “General Terms and Conditions of Contract for Public Accounting Professions” 4 with effect towards third parties. Summary assessment Based on our assurance procedures performed and the evidence we have obtained we have not become aware of any facts that lead us to believe that the consolidated non-financial report 2023 were not presented in all material respects in accordance with the requirements of § 267a UGB (NaDiVeG) and the requirements of Article 8 of the EU Taxonomy Regulation, and in accordance with the GRI Universal Standards 2021. Vienna, 21 st March 2024 Ernst & Young Wirtschaftsprüfungsgesellschaft m.b.H. Mag. (FH) Rosemarie König mp ppa. Susanna Gross, MA mp Wirtschaftsprüferin / Certified Public Accountant Wirtschaftsprüferin / Certified Public Accountant 4 Version of 18 April 2018, published by the Chamber of Tax Consultants, Chapter 7, https://old.ksw.or.at/PortalData/1/Resources/aab/AAB_2018_de.pdf