ÖBB Annual Report 2023

Group Management Report 46 Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 1 This management report supplements the consolidated financial statements of Österreichische Bundesbahnen-Holding Aktiengesellschaft, Vienna (hereinafter referred to as “ÖBB Group “ ), which must be prepared pursuant to § 244 of the Austrian Commercial Code (UGB) and which are filed with the Commercial Register of the Commercial Court of Vienna under FN 247642 f. The consolidated financial statements as at 31.12.2023 were prepared pursuant to § 245a (2) UGB (Austrian Commercial Code) in compliance with the International Financial Reporting Standards (“IFRS / IAS“) endorsed by the International Accounting Standards Board (“IASB “ ), the interpretations of the International Financial Reporting Interpretation Committee (“IFRIC“) and the interpretations of the Standards Interpretation Committee (“SIC“) that wereeffective and adopted by the European Union as at 31.12.2023. In addition, a subsidiary of Österreichische Bundesbahnen-Holding Aktiengesellschaft (hereafter “ÖBB-Holding AG “ ), ÖBB-Infrastruktur Aktiengesellschaft (hereafter “ÖBB-Infrastruktur AG “ ) is required to prepare subgroup financial statements in accordance with section 245 (3) UGB, as it has issued bonds that are admitted to trading on a regulated market. The subgroup financial statements of ÖBB- Infrastruktur AG are submitted to the commercial register under FN 71396 w at the Vienna Commercial Court. GRI 2-3 A. Structure and investments GRI 2-1, 2-2, 2-6 As of: Dec 31, 2023 This organisation chart contains a selection of important companies of the ÖBB Group. The Austrian Federal Railways are organised in accordance with the Federal Railway Structure Act. Since 2005, the holding structure has been headed by ÖBB-Holding Aktiengesellschaft, which as the parent company is responsible for the strategic orientation of the Group. The shares in the company are held 100% by the Republic of Austria. The share rights are exercised by the Federal Minister for Climate Action, Environment, Energy, Mobility, Innovation and Technology (BMK). ÖBB-Holding AG holds all shares in the three subsidiaries ÖBB-Personenverkehr AG, Rail Cargo Austria AG (RCA) and ÖBB- Infrastruktur AG. These three joint stock companies with their subsidiaries are subsequently referred to as the ÖBB- Personenverkehr subgroup, the Rail Cargo Austria subgroup and the ÖBB-Infrastruktur subgroup. ÖBB-Business Competence Center GmbH provides internal Group services (shared services), in particular in the areas of human resources, information and communication technology, purchasing and procurement, and accounting. ÖBB-Werbung GmbH is the internal service provider for marketing activities and externally responsible for the marketing of all ÖBB advertising spaces. ÖBB-Finanzierungsservice GmbH performs liquidity management between ÖBB-Holding AG and the companies in which ÖBB-Holding AG holds a direct or indirect interest and provides financing services within the ÖBB Group. Group Management Report 50% 50% 25% 75% Rail Tours Touristik GmbH Österreichische Postbus AG Rail Cargo Hungaria Zrt. Rail Equipment GmbH ÖBB-Immobilienmanagement GmbH ÖBB-Werbung GmbH ÖBB-Business Competence Center GmbH ÖBB-Personenverkehr AG Rail Cargo Austria AG ÖBB-Infrastruktur AG Rail Cargo Logistics – Austria GmbH Rail Cargo Carrier Kft. Rail Cargo Operator – ČSKD s.r.o. iMobility GmbH ÖV Ticketshop GmbH ÖBB-Finanzierungsservice GmbH ÖBB-Operative Services GmbH ÖBB-Produktion Gesellschaft mbH ÖBB-Technische Services- Gesellschaft mbH ÖBB-Technische Services- Gesellschaft mbH ÖBB-Produktion Gesellschaft mbH Stand: 31. Dezember 2023. Dieses Organigramm beinhaltet eine Auswahl wichtiger Gesellschaften des ÖBB-Konzerns. ÖBB-Holding AG | MR1 Group Management Report