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A

AEG General Railways Act

AI Artificial Intelligence

Agv MoVe Mobility and Transport Services Association

AktG Stock Corporation Act

ATO Automatic train operation

AUD Australian dollar

B

bbl Barrel

BEV Federal Railroad Fund

BGB German Civil Code

BGH German Federal Supreme Court

BilMoG German Accounting Law Modernization Act

BIM Building information modeling

BMF Federal Ministry of Finance

BMVI Federal Ministry of Transport and Digital Infrastructure

BNetzA Federal Network Agency

BSW Stiftung Bahn-­­Sozialwerk (foundation for DB employees)

BSWAG Federal Rail Infrastructure Extension Act

Bus km Bus kilometers

BUV Requirement Plan Implementation Agreement

BVWP Federal Transport Infrastructure Plan

C

CCWG Clean Cargo Working Group

CEF Connecting Europe Facility

CER Community of European Railway and Infrastructure Companies

CGU Cash-­­generating unit

CHF Swiss francs

CMS Compliance Management System

CO₂ Carbon dioxide

CO₂e CO₂ equivalent

COSO Committee of Sponsoring Organizations of the Treadway Commission

CSA Credit Support Agreements

CSR Corporate Social Responsibility

CSR-­­RUG CSR Directive Implementation Act

CTA Contractual Trust Arrangement

Cvkm Commercial vehicle kilometers

D

DB AG Deutsche Bahn AG

DB DV Deutsche Bahn Digital Ventures

DB E&C DB Engineering&Consulting GmbH

DB Finance Deutsche Bahn Finance GmbH

DB Group Deutsche Bahn Group

DGCN German Global Compact Network

DNK German Sustainability Code

DSD Digital Rail for Germany

DSTW Digital interlocking

E

EAV Profit and loss transfer agreement

EBA Federal Railway Authority

EBIT Earnings before interest and taxes

EBITDA Earnings before interest, taxes, depreciation and amortization

ECB European Central Bank

ECJ European Court of Justice

EDIP European Debt Issuance Program

EEG Renewable Energy Sources Act

ERegG Railway Regulation Act

ESTW Electronic interlocking

ET Electric multiple unit

ETCS European Train Control System

EU European Union

EVG Railway and Transport Workers Union

F

FRN Floating rate note

FS Ferrovie dello Stato (Italian state-owned railway)

FTE Full-time employees

G

GBP British Pound Sterling

GDL Train Drivers’ Union

GDP Gross domestic product

GDPR General Data Protection Regulation

GRIGlobal Reporting Initiative

GVFG Municipal Transport Financing Act

GWh Gigawatt hour

H

HGB German Commercial Code

HGV High-speed transport

I

ICE Intercity Express

ICS Internal control system

IFRS International Financial Reporting Standards

ISO International Organization for Standardization

IT Information technology

K

KBS Social insurance for railway workers and seafarers (Knappschaft-Bahn-See)

KBV Group Employer/Works Council Agreement

KonTraG Corporate Sector Supervision and Transparency Act

kWh Kilowatt hour

L

LaTPS Noise-­­based train-­­path pricing system

LTI Long-­­term incentive

LTIF Lost time injury frequency

LuFV Performance and Financing Agreement

M

m² Square meters

MaRisk Minimum requirements for risk management

MitbestG Co-Determination Act

MJ Megajoule

MRR Minimum required rate of return

MWh Megawatt hour

N

NABU Nature and Biodiversity Conservation Association (Naturschutzbund Deutschland e.V.)

NFE Non-financial declaration

Nkm Commercial vehicle kilometers

NOK Norwegian krone

NOx Nitrogen oxide emissions

NP Natural persons

NS Nederlandse Spoorwegen N.V. (Dutch state-owned railway)

P

P Passengers

PCGK Federal Public Corporate Governance Code

Pkm Passenger kilometers

PKP Polskie Koleje Państwowe (Polish state-owned railway)

PwC PricewaterhouseCoopers

R

RB Regional Railway

RegG Regionalization Act

RENFE Red Nacional de los Ferrocarriles Españoles (Spanish state-owned railway)

RIC Rail infrastructure company

RMS Risk management system

ROCEReturn on capital employed

S

SBB Swiss Federal Railways

SDGs Sustainable development goals

SI Satisfaction index

SNB Rail network conditions of use

SNCF Société Nationale des Chemins de fer Français (French state-­­owned railway)

SO₂ Sulfur dioxide emissions

S&P S&P Global Ratings

SPS Station pricing system

T

T Thousand

t Tons

TEN Trans-European Networks

TEU Twenty-foot equivalent unit

tkmTon kilometers

TOC Train operating company

TPS Train-path pricing system

Train kmTrain kilometers

Train-path km Train-path kilometers

U

UIC International Union of Railways

UNGCUnited Nations Global Compact

USD US dollar

V

VDE German unification transport projects

VDV Association of German Transport Companies

V brake shoe Composite brake shoes

W

WACC Weighted average cost of capital

Wi-Fi Wireless local area network

WpHG Securities Trading Act

Z

ZIP Future Capital Expenditures Program