List of abbreviations



ABS Expansion line

AEG General Railways Act

AGV MOVE Mobility and Transport Services Association

AI Artificial Intelligence

AktG Stock Corporation Act

ATO Automatic train operation

AUD Australian dollar


bAV Company pension plan

bbl Barrel

BDI Federal Association of German Industry

BEV Federal Railway Fund

BGB German Civil Code

BGH German Federal Supreme Court

BilMoG German Accounting Law Modernization Act

BIM Building information modeling

BKartA Federal Cartel Office

BMAS Federal Ministry of Labor and Social Affairs

BMDV Federal Ministry of Transport and Digital Infrastructure

BMF Federal Ministry of Finance

BMI Federal Ministry of the Interior

BMUV Federal Ministry for the Environment, Nature Conservation, Nuclear Safety and Consumer Protection

BMWK Federal Ministry for Economic Affairs and Climate Protection

BNetzA Federal Network Agency

BSWAG Federal Rail Infrastructure Extension Act

Bund Bundesrepublik Deutschland (Federal Republic of Germany)

Buskm Bus kilometers

BVerfG Federal Constitutional Court


CCO Chief Compliance Officer

CEF Connecting Europe Facility

CEO Chief Executive Officer

CER Community of European Railway and Infrastructure Companies

CHF Swiss francs

CO₂ Carbon dioxide

CO₂e CO₂ equivalent

COSO Committee of Sponsoring Organizations of the Treadway Commission

CP Commercial paper

CSA Credit Support Agreements

CSO Chief Sustainability Officer

CSR Corporate Social Responsibility

CSR-RUG CSR Directive Implementation Act

CTA Contractual Trust Arrangement


DAC Digital automatic coupling

DB AG Deutsche Bahn AG

DB E&C Deutsche Bahn Engineering&Consulting GmbH

DB Finance Deutsche Bahn Finance GmbH

DB Group Deutsche Bahn Group

DB IO Deutsche Bahn International Operations

DGCN German Global Compact Network

DKS Stuttgart Digital Hub

DSD Digital Rail for Germany

DSTW Digital interlocking


EAV Profit and loss transfer agreement

EBA Federal Railway Authority

EBIT Earnings before interest and taxes

EBITDA Earnings before interest, taxes, depreciation and amortization

EC Eurocity

ECB European Central Bank

ECJ European Court of Justice

EDIP European Debt Issuance Program

EEG Renewable Energy Sources Act

EFA Emission factors

ERA European Union Agency for Railways

ERegG Railway Regulation Act

ERTMS European Rail Traffic Management System

ESG Environmental, Social, Governance

ESTW Electronic interlocking

ETCS European Train Control System

EU European Union

EVG Railway and Transport Workers’ Union


CL Full container load

FS Ferrovie dello Stato (Italian state-owned railway)

FTE Full-time employees

FüPoG II Second Act for the Equal Participation of Women and Men in Management Positions


GBP British pound sterling

GDL German Train Drivers’ Union

GDP Gross domestic product

GDPR General Data Protection Regulation

GHG Greenhouse gas

GRI Global Reporting Initiative

GVFG Municipal Transport Financing Act

GWh Gigawatt hour


HR Human Resources

HVO Hydrotreated vegetable oil


IC Intercity

ICE Intercity Express

ICS Internal control system

IFRS International Financial Reporting Standards

IMO International Maritime Organization

ISO International Organization for Standardization


KBV Group Employer/Works Council Agreement

KonTraG Corporate Sector Supervision and Transparency Act

kWh Kilowatt hour


LCL Less than container load

LKSG German Supply Chain Act

LTI Long-term incentive

LTIF Lost time injury frequency

Ltkm Weight-related ton kilometers

LuFV Performance and Financing Agreement


 Square meters

MaaS Mobility as a service

MaRisk Minimum requirements for risk management

MitbestG German Co-Determination Act

MJ Megajoule

MRR Minimum required rate of return

MWh Megawatt hour


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

NBS New construction line

NFS Non-financial statement

Nkm Commercial vehicle kilometers

No. Number

NOK Norwegian krone

NOx Nitrogen oxide emissions

NP Natural persons

NPM National Platform for the Future of Mobility

NS Nederlandse Spoorwegen (Dutch state-owned railway)


ÖPNV Local public transport


Para. Paragraph

PCGK Federal Public Corporate Governance Code

PFA Financing agreement

Pkm Passenger kilometers

PKP Polskie Koleje Państwowe (Polish state-owned railway)

PPA Power purchase agreements

PwC PricewaterhouseCoopers


RB Regional railway

RE Regional Express

RegG Regionalization Act

RESY Regional energy-saving system

RIC Rail infrastructure company

RMS Risk management system

ROCE Return on capital employed


S. Clause

SAF Sustainable aviation fuel

SBB Swiss Federal Railways

SBTi Science Based Targets initiative

SDGs Sustainable development goals

SGV Rail freight transport

SI Satisfaction index

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

SO₂ Sulfur dioxide emissions

S&P S&P Global Ratings

SPNV Regional rail passenger transport

Sts(in) Secretary of State

SWP Strategic workforce planning


t Tons

TCFD Task Force on Climate-related Financial Disclosures

TEE TransEuropExpress

TEN Trans-European Network

TEU Twenty-foot equivalent unit

TJ Terajoule

tkm Ton kilometers

TOC Train operating company

TPS Train-path pricing system

Trkm Train-path kilometers


UBA German Environment Agency

UNGC United Nations Global Compact

USD US dollar


VDB Association of the Railway Industry

VDE German unification transport projects


WACC Weighted average cost of capital

WiFi Wireless local area network

WSF Economic Stabilization Fund

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