Understood as universal design, meaning a design of products, environments, programs and services in such a way that they can be used by all people. Accessibility at train stations covers a wide range of aspects, from information and service to structural design. The overall objective is to dismantle all attitude-based and environmental barriers that prevent passengers from full, effective and equal participation in the rail system.
Natural substances or airborne substances caused by human activities which may have a detrimental effect on the environment. Examples of combustion-related air pollutants are soot particles, nitrogen oxides and sulfur dioxide.
Fuel that is produced from biomass and is a climatefriendly alternative compared to diesel. Biofuels that are produced exclusively from waste and residues and without the use of cultivated biomasses are also known as advanced biofuels. HVO (hydrogenated vegetable oil) is an example of a biofuef.
Interest-bearing security which is used to borrow funds on the capital market. Helps mid-term to long-term debt financing by companies.
Bus kilometers (bus km)
The journey of a bus over a distance of 1 km.
How much of possible capacity is actually used.
Includes property, plant and equipment (including intangible assets) and the net current assets.
Carbon Disclosure Project (CDP)
An international organization which runs a global disclosure system for investors, companies, cities, countries and regions, to measure and control their environmental impacts. It is now the world’s largest emissions register for business-related greenhouse gas emissions.
Clean Cargo Working Group (CCWG)
Working Group made up of shipper, carrier and freight forwarder (including DB Schenker) to improve the emissions of cargo ships at sea.
The entirety of the meteorological events (for example temperature, precipitation, wind), which describe the average condition of the atmosphere at a certain location for a duration of at least 30 years.
Combined transport of containers or entire trucks on rail and road.
Combined transport of containers or entire
Commercial paper program (CP program)
Contractual framework or model documentation for the issue of short-term commercial papers.
Measures the implementation of the “compass for strong collaboration” in DB Group. It is a key indicator for the transformation of the organization as part of the Strong Rail strategy. It is collected annually as part of the employee survey and the culture barometer (from 2021 onwards).
An important component of corporate governance. This is understood as compliance with laws and directives, as well as voluntary codes of conduct in the company.
Service packages comprising multiple logistics activities. The service provider not only organizes transport orders, but also independently assumes parts of the value-added chain.
In general, the Federal states are responsible for ordering regional rail passenger transport services from transport companies. This is carried out by a total of 27 different public transport authorities.
Costs of capital
Based on fair values as a weighted average of riskadequate market returns for the minimum return requirement calculated for debt and equity capital.
Credit facilities granted by banks which can be utilized if necessary. These are firm commitments of credit lines with different maturities, some of which serve as liquidity reserves that are available at all times, while the umbrella credit lines are available in particular to foreign subsidiaries for working capital financing and as a guarantee line.
Credit rating assigned by rating agencies that affect a company’s refinancing options and costs.
Germany-wide random sample survey in the Integrated Rail System in Germany. Short, compact and digital instrument as a supplementary format in the years between the more comprehensive employee survey. The focus of the survey is the compass index – which measures corporate culture in relation to the “compass for strong collaboration."
Satisfaction of customers and partners with a product/ offer or a service, surveyed on a representative basis and evaluated on behalf of DB Group by independent market research institutes by telephone, in person or online.
Customer satisfaction index
Index generally rated on a grading scale of 1 (very satisfied) to 6 (very dissatisfied). These grades are converted and shown on a scale of 0 to 100 (0 points = grade 6; 20 points = grade 5; 40 points = grade 4; 60 points = grade 3; 80 points = grade 2; 100 points = grade 1).
DB traction current
Electric traction current, with which DB Netze Energy supplies intra-Group train operating companies in Germany.
Service for rail freight transport customers to have their goods transported in a climate-neutral way on all electrified lines within Germany and Austria.
Key financial indicator that describes the relationship between the company’s current financing power and its financial obligations (adjusted net financial debt).
Debt issuance program
Contractual framework or sample documentation for the issuance of bonds. This guarantees a high degree of flexibility in issue activity.
Derivative financial instruments (derivatives)
Financial instruments, the price or value of which depends on the future rates or prices of other goods, assets or reference values (interest rates, indices). These are contracts in which the contracting parties agree to buy, sell or swap assets at specified conditions in the future, or alternatively make value equalization payments.
Refers to the variation within the workforce with regard to gender, ethnicity and social background, age, religion, sexual orientation and identity, as well as physical and mental ability. Diversity also encompasses employees’ variety of perspectives, values, professional experience and skills.
Earnings before interest and taxes (EBIT)
Operating profit/ loss before interest and taxes.
Earnings before interest, taxes, depreciation and amortization (EBITDA)
Operating profit/ loss before interest, taxes, depreciation and amortization.
Ecosystems are networks of partners who work on common (or competing) value-added chains for a value proposition. In partnership-based value chains, the created value exceeds the sum of the isolated value-added chains, for example, through a simple and better customer experience or increased efficiency in production.
Composition of electricity by type of energy generation (for example renewable energies, gas and others).
Employee satisfaction index (SI)
As part of the Group-wide employee survey conducted every two years, the index is calculated using questions about motivation, job satisfaction and (emotional) loyalty to the company on a scale from 1 to 5 (best possible value).
This has been conducted within DB Group every two years since 2012.The aim of the employee survey is to give the individual divisions, business units and the entire DB Group a status update for various organizational and cultural frameworks. Another objective of the survey is the subsequent improvement processes, which are triggered by the discussion of the results.
Measured as a weighted average of the employer ranking in the main target groups, as determined by trendence – Europe’s leading research institute in employer branding, HR marketing and recruiting.
Equity method/at-equity accounting
Procedure for the accounting of subsidiaries which are not included in the consolidated financial statements on the basis of full consolidation with all equity and liabilities. The book value of the affiliated company is adjusted by the development of the pro rata equity in the investment.
Key financial indicator based on the balance sheet structure: proportion of equity in the total assets as a percentage.
Assessment of sustainability, for example of a company. The degree of sustainability is assessed on the basis of the fulfillment of environmental, social and governance (ESG) criteria.
European Train Control System (ETCS)
European-wide standardized train control system. The migration to ETCS affects both the infrastructure and the vehicles. ETCS can be realized on several levels, which depend, among other things, on the rail infrastructure and the desired speed.
Existing rail network and therefore core of the infrastructure.
To ensure maintenance funds are used according to demand and to assess improvements stemming from implemented measures, the condition of structural and technical facilities undergo periodic and eventbased evaluations.
The energy form for which an end consumer receives an invoice, for example the quantity of fuel added, or the traction current obtained.
Floating rate note (FRN)
Bond with a variable interest rate.
German Sustainability Code
Provides a framework for the reporting of non-financial performance which can be used by organizations and companies of any size and legal form.
Global Reporting Initiative (GRI)
An international organization that is responsible for the distribution and improvement of sustainability reporting. The GRI standards are considered to be the most widely used and internationally recognized reporting standard for sustainability.
Greenhouse Gas (GHG) Protocol
A globally recognized standard for the qualification and management of greenhouse gas emissions which is used by many companies, non-governmental organizations (NGOs) and governments.
Greenhouse gas emissions (CO₂ equivalents (CO₂e))
Climate-changing trace gases, for example methane and nitrous oxide, which are converted into the equivalent quantity of CO₂ in terms of their different climate impacts.
Gross capital expenditures
Overall capital expenditures made in property, plant and equipment and intangible assets regardless of the type of financing.
Amount of revenues remaining after deduction of the variable (= sales-related) costs or direct (= contract-related) costs.
A corporate bond that is credited as equity under certain requirements within the framework of the IFRS accounting regulation. As a rule,
hybrid bonds have very long maturities or no fixed repayment amount, but can be terminated by the issuer after a defined minimum term has elapsed.
Hydrocarbon (NMHC) emissions
These are contained, for example, in crude oil, natural gas or coal. Their emissions are regarded as harmful to the environment.
These are found in, for example, crude oil, natural gas or coal. Their emissions are regarded as harmful to the environment.
An accounting rule of the International Accounting Standards Board (IASB), which obligates listed companies balanced in accordance with IFRS, to record all lease agreements with a contract term of more than one year in their balance sheets. The IFRS 16 replaces the IAS 17 and the interpretations IFRIC 4, SIC 15 and SIC 27.
Loans from the Federal Government that have to be repaid, but are not interest-bearing. These result from financing contributions from the Federal Republic for capital expenditures for track expansion and replacement.
Competition between different modes of transport, for example between rail and air transport.
International Financial Reporting Standards (IFRS)
Internationally recognized accounting standard. Since 2002, IFRS has been regarded as the overall concept of standards adopted by the International Accounting Standards Board. Previously adopted standards are still cited as International Accounting Standards (IAS).
Interoperability (multi-system capability)
Ability of rolling stock to adapt to different technical standards (for example track gauges or power systems) and therefore to run as seamlessly as possible between different rail networks in individual countries.
Interoperability (multisystem capability)
The ability of rail vehicles to adapt to different technical standards (for example track gauges or power systems) so as to run as consistently as possible between different rail networks of individual countries.
Competition within a mode of transport, for example within the railway sector.
Financing contributions from third parties in specified capital expenditure projects without future repayment requirements.
International Standard, here: Part 1: Specification with guidance on the quantitative classification and reporting of greenhouse gas emissions and the removal of greenhouse gases at an organizational level.
Since March 2018 Oekom Research has been part of Institutional Shareholder Services (ISS). ISS ESG produces, among other things, research and ratings on companies and countries.
K brake shoe
Brake shoe made from composite materials (K), see also L brake shoes.
LL brake shoe
Brake shoe made from composites (LL: low noise, low friction), see also V brake shoe.
Transport services with the products IRE, RB, RE and S-Bahn (metro).
DB Transport services using the ICE and Intercity/Eurocity products. There are also offers from non-Group train operating companies.
Lost time injury frequency (LTIF)
Describes the relationship between accident frequency and hours actually worked based on one million working hours.
Net capital expenditures
Gross capital expenditures minus investment grants from third parties, for example for infrastructure capital expenditures.
Net financial debt
Balance from interest-bearing external liabilities and leasing liabilities as well as cash and cash equivalents and interest-bearing external receivables.
Nettable plan asseat
Assets that are netted against total pension obligations on the balance sheet.
Noise which disturbs people and the environment or which in extreme cases is damaging to health.
Installation of active noise protection on rail lines, mostly made from materials such as aluminum, wood, concrete or wire baskets filled with stones (gabions).
Legal claim to noise remediation measures on new construction and expansion lines.
Reduction of noise through active measures at the source (for example brake shoes made of composite materials on freight cars, known as whisper brakes) and to stop the spread (for example noise barriers) as well as passive noise protection measures (for example soundproof windows).
Noise remediation program
Voluntary program of the Federal Government implemented by DB Group to reduce the noise on existing Federal rail lines.
Services that are provided to the customer when they need and request them.
Außerbilanzielle Finanzierungsinstrumente: gepachtete oder gemietete Vermögensgegenstände.
Operating income after interest
Profit figure that includes financing costs to assess profits in the long term (particularly relevant for infrastructure business units). Therefore, in comparison with EBIT, the operating interest balance is also taken into account.
Covers all rail transport on DB Netz AG infrastructure at DB Netze Track.
Tiny portions of matter, right down to the smallest traces, such as dust or soot.
Passenger kilometers (pkm)
Unit of measurement for the volume sold in passenger transport: product of the number of passengers transported and the average travel distance.
Key transport partner (freight carrier) of our logistics provider DB Schenker.
Energy which is available in its original energy for or source, such as coal, natural gas, sun, wind and nuclear fuel.
Net total of all order values from individual orders and batches from framework agreements that were concluded by the respective product areas.
Share of on-time stops in relation to all stops along and at the end of routes in Germany. A stop is considered on time if the scheduled arrival time is exceeded by less than six minutes in passenger transport or less than 16 minutes in freight transport. In addition, since 2020, DB Regional (bus) has also evaluated buses that have departed more than one minute too early as not on time, with retroactive effect.
Energy from sources that are theoretically unlimited in supply, such as water, wind or sunlight.
Renewable Energy Sources Act
Federal law to promote the supply of electricity from renewable energy.
Renewable Energy Sources Act
German law to promote the supply of electricity from renewable energies.
New construction and expansion lines integrated in the Federal Transport Infrastructure Plan.
Aid, fund, reserve, raw material.
Return on capital employed
Key performance indicator for value-based management. Equals the return on the capital employed for business operations. Percentage ratio of (adjusted) EBIT to the capital employed.
Science-based targets initiative (SBTi)
The science-based targets initiative is a partnership between the Carbon Disclosure Project (CDP), the United Nations Global Compact, the World Resources Institute (WRI) and the World Wide Fund for Nature (WWF). It defines methodologies for defining sciencebased targets in accordance with the latest findings in climate science, and defines and promotes best practice for emissions reductions and net zero targets.
Scope 1–3 (in accordance with GHG)
As part of carbon accounting based on the Greenhouse Gas (GHG) Protocol, emissions are divided into three scopes. For DB Group: Scope 1 = Greenhouse gas emis-sions from our own combustion-powered vehicles or stationary heat generation plants, Scope 2 = traction power and district heating supply, Scope 3 = third-party emissions from business relationships, for example transport services provided by our subcontractors (commissioned transport services). Due to our business model, we report on the main transport-related emis-
sions within Scope 3.
Scope of consolidation
Group of subsidiaries of a group, which are included in the consolidated financial statements.
Bond that is operated in the event of insolvency before other issued bonds of the same company with a lower rank (for example hybrid bonds) and therefore has a higher level of security, but also a lower interest rate.
Shows the share of labor that is lost due to illness in relation to the overall labor and therefore only includes employees who are still paid a salary.
Dust-like emissions arising from the combustion of diesel fuels. Diesel emissions also include particulate matter.
Relative to a specific (reference) size, for example based on the volume sold.
Interest groups and representatives.
Station pricing system
Transparent and non-discriminatory pricing system for the use of passenger stations. The level of station prices depends largely on the performance level and level of equipment at the respective station.
Buildings and facilities such as plants and train stations.
The stages of production illustrated as an orderly sequence of activities. These activities add value, consume resources and are connected with each other in processes.
Measure of the reliability of the energy supply. Can also be used for sub-areas, such as supply security of the energy supply in Germany or the energy supply of rail operations.
Guiding principle for the compatibility of environmental, social and economic objectives for sustainable and generationally compatible development.
Sustainable Development Goals
Political targets set by the United Nations with a view to ensuring sustainable development
on an economic, social and ecological level. The goals took effect on January 1, 2016, and run until 2030, applying to all member states.
Sustainable Development Goals (SDGs)
Political targets set by the United Nations with a view to ensuring sustainable development on an economic, social and environmental level. The goals took effect on January 1, 2016, and will run until 2030, and apply to all member states.
Service provider specializing in the analysis and assessment of the companies’ performance in the field of sustainability.
The basic concept for financial instruments that involve the exchange of future cash flows. This allows financial risks (interest, currencies, raw materials) to be hedged in a targeted manner.
Task Force on Climate-related Financial Disclosure (TCFD)
The Task Force on Climate-related Financial Disclosure is an initiative established in 2015 to make recommendations for reporting material financial opportunities and risks that result from climate change for companies.
Measurement for volume sold in freight transport: product of the freight carried (tons) and the distance travelled (kilometers).
Propulsion to move trains. Depending on the energy source, drive machine and power transmission, a distinction is made, among other things, between electrical, diesel-electric, and diesel-hydraulic traction. Traction units that, in addition to electric traction, also have diesel-assisted traction are also referred to as hybrid vehicles.
Traction current mix
Composition of the traction current of all train operating companies in Germany supplied by DB Netze Energy (in addition to other suppliers) through the traction current grid.
Equal to the journey of a train over a distance of 1 km.
The share of the rail track capacity that is required for a train to be able to travel between two places in a set time.
Train-path pricing system
Fee system of DB Netz AG including the train-path use by customers (in particular those of train operating companies) depending on the relevant market segments and the train-path kilometers traveled.
Agreement between the contracting organization and train operating company on the provision of regional passenger transport services.
United Nations Global Compact
The world’s largest initiative for responsible corporate management. On the basis of its ten universal principles, it pursues the vision of an inclusive and sustainable global economy to the benefit of all people, communities and markets, today and in the future.
V brake shoe
Brake shoe made from composites (V) which halves the rolling noise of freight cars. Collective term for K and LL brake shoes.
Vegetation control includes all vegetation-related maintenance and traffic safety measures to ensure the safety of railway operations and third parties. These include checking and cutting/removing vegetation in and on the tracks using mechanical and chemical (only in the immediate vicinity of the tracks) procedures.
Streckenart der Verkehrsmittel, wie beispielsweise Straße oder Schiene.
Distance covered by train operating companies on the rail network. Unit of measurement: train-path kilometers (train-path km).
Key performance indicator measuring the service provided in passenger and freight transport. Units of measurement: passenger kilometers (pkm), ton kilometers (tkm).
Method for calculating emissions considering the entire chain of effects from the extraction and provision to the conversion of energy
(in vehicles or facilities).
See K and LL brake shoe.