A
Accessibility
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 stations covers a wide range of aspects, from information and service to structural design. The overarching objective is to dismantle all attitude-based and environmental barriers that prevent passengers from participating fully, effectively and equally in the rail system.
Airborne pollutants
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.
Artificial intelligence (AI)
AI systems in the context of this common understanding are IT systems that evolve to fulfill their requirements through machine learning by continuously increasing their database with the aim of detecting patterns and drawing conclusions in order to prepare decisions for people. Generative AI systems are a sub-type of AI systems. They are characterized by the fact that they can be used to generate new content (e.g. texts or images).
B
Bahnstrommix
Composition of the traction current for all train operating companies in Germany supplied by DB Energy and other suppliers through the traction current grid.
Biofuel
B Biofuel Fuel that is produced from biomass and is a climate-friendly alternative compared to conventional diesel. Biofuels that are produced exclusively from waste and residues and without the use of cultivated biomass are also known as advanced biofuels. HVO (hydrotreated vegetable oil) is an example of an advanced biofuel.
Bond
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.
C
Capacitity utilization
How much of possible capacity is actually used.
Capital employed
Includes property, plant and equipment (including intangible assets) and the net current assets.
Circular economy
A circular economy aims to reduce waste to a minimum and to use resources for as long as possible. Accordingly, circular systems employ reuse, sharing, repair, refurbishment, reprocessing and recycling to create a closed system. This enables the product life cycle to be sustainably extended.
Climate
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.
Climate neutrality
DB Groupʼs understanding of climate neutrality is based on the net zero standard of the Science Based Targets initiative (SBTi) and thus on an established standard. DB Group follows the principle of “avoid, reduce, neutralize.” This means reducing all greenhouse gas emissions (Scope 1–3) for which it is technically possible and economically reasonable to do so and neutralizing the remaining emissions. According to the net zero standard, a maximum of 10% of emissions may be neutralized, i.e. removed from the atmosphere and permanently bound using technical or natural solutions. DB Groupʼs ambitious reduction path is compatible with the objective of limiting global warming to 1.5 °C by 2040 (1.5°C compliant path).
Combined transport
Combined transport of containers or entire trucks on rail and road.
Comfort-relevant components
Train facilities that improve the comfort of passengers on board, e.g. air-conditioning, galley (on-board restaurant facilities), toilet facilities.
Commercial paper program (CP program)
Contractual framework or model documentation for the issue of short-term commercial papers.
Compass index
Measures the implementation of the “compass for strong collaboration” principles at 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 (since 2021).
Compliance
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.
Condition grade
The condition of individual facilities is assessed on the basis of selected characteristics using a continual grading scale from 1.0 to 5.99. Each grade directly corresponds to a rating from “as good as new” to “poor.” The condition grades of individual facilities can be aggregated using a calculation logic to create an overall grade for any network section. For example, this makes it possible to compare lines, corridors or facilities classes with each other and prioritize them in terms of the measures required.
Contracting organization
In Germany, 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 contracting organizations. Public road passenger transport (including buses, trams and subways) is assigned to the municipal level in the Federal states. As a general principle, the ordering function is fulfilled by the districts or independent municipalities.
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
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
Credit rating assigned by rating agencies that affect a company’s refinancing options and costs.
Culture barometer
Germany-wide random sample survey in the Integrated Rail System in Germany. Short, compact and digital tool 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."
Customer satisfaction
Satisfaction of customers and partners with a product/ offer or service, surveyed on a representative basis and evaluated by independent market research institutes by telephone, in person or online on behalf of DB Group. This is given as a standardized grade on a satisfaction scale of 1 (very satisfied) to 6 (very dissatisfied). The actual surveys are business-specific and therefore in some cases uses difference scales. For example, DB Cargo uses a scale of 5 (very satisfied) to 1 (very dissatisfied) to ensure clarity for DB Cargo customers in other European countries. Customer satisfaction is managed internally using the satisfaction index (SI). This ensures the comparability of customer satisfaction figures from different survey types and enables a more precise control of developments for individual customer satisfaction issues.
D
Data protection
Data protection is a basic right. Data protection describes protection against the improper processing of personal data and protection of the right to data autonomy.
DB traction current
Electric traction current, with which DB Netze Energy supplies intra-Group train operating companies in Germany.
Debt coverage
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.
Diversity
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.
Do No Significant Harm criteria (DNSH criteria)
Requirements of the EU taxonomy, the fulfillment of which excludes significant impairment of the environmental objectives of the European Union.
E
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.
Eco Management Audit Scheme (EMAS)
System for environmental management and audit scheme developed by the European Union for organizations that want to improve their environmental performance.
Eco-power
Electricity generated from renewable energy sources.
Ecosystem (digital)
Ecosystems are networks of partners who work on common (or competing) value-added chains for a value proposition. In partnership-based value chains, the value created exceeds the sum of the isolated value-added chains, e.g. through a simple and better customer experience or increased efficiency in production.
Electricity mix
Composition of electricity by type of energy generation (for example renewable energies, gas, coal 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 of 1 to 5 (best possible value).
Employee survey
The employee survey has been conducted within DB Group every two years since 2012. The aim of the employee survey is to give the individual Board divisions, the business units and the entire DB Group an assessment of various organizational and cultural framework conditions. Another objective of the survey is the subsequent improvement processes, which are triggered by the discussion of the results.
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 carrying amount of the affiliated company is adjusted by the development of the pro rata equity in the investment.
Equity ratio
Key financial indicator based on the balance sheet structure: proportion of equity in the total assets as a percentage.
ESG rating
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.
EU taxonomy
Uniform classification system for sustainable economic activities that can be assigned to the six environmental objectives of the taxonomy (climate change mitigation, climate change adaptation, sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control, and protection and restoration of ecosystems and biodiversity).
European Train Control System (ETCS)
Train control system through which the interaction between the vehicle and the line is standardized across Europe. The migration to ETCS affects vehicles and lines. ETCS offers a modular system of functions, clustered in levels and operating modes, the use of which depends on the rules and use cases of the respective infrastructure.
Existing network
Existing rail network and therefore core of the infrastructure.
F
Facilities in need of renewal
Facilities with a condition grade of 4 or worse.
Fast-track program (Schnellläuferprogramm ; SLP)
Economic stimulus program of the Federal Government, DB Group and the industry for the renewal of signaling, interlocking and level crossing technology within a very short time.
Final energy
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.
Full-time equivalent
For better comparability, the employee figures are converted into full-time equivalents (FTE). Figures for part-time employees are included on the basis of their share of the regular annual working hours.
G
Global Reporting Initiative (GRI)
An international organization committed to the distribution and improvement of sustainability reporting. The GRI standards are regarded as the most widely used and internationally recognized sustainability reporting standard.
Global Warming Potential (GWP)
The global warming potential of a chemical compound with an impact on the climate, such as methane, describes the relative warming effect on the Earthʼs atmosphere typically over a period of 100 years. The dimensionless figure describes the number of times a greenhouse gas contributes to global warming in comparison with CO₂. In the case of methane, for example, this is 28 times. The relevant status reports of the IPCC (Intergovernmental Panel on Climate Change) are decisive in this regard.
Greenhouse Gas (GHG) Protocol
Protocol Globally recognized framework for defining standards for the quantification and management of greenhouse gas emissions.
Greenhouse gas emissions (CO₂ equivalents (CO₂e))
Emissions of trace gases that contribute to the greenhouse effect on Earth. According to the Kyoto Protocol and GHG Protocol, this includes the following compounds: carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), partly halogenated hydrochlorofluorocarbons (HFCs), perfluorocarbons (PFC), sulfur hexafluoride (SF₆) and nitrogen trifluoride (NF₃). The CO₂ equivalent (unit: CO₂e) is used as a measure of the relative contribution to the greenhouse effect. In international standards, this is also referred to as GWP (global warming potential).
Gross capital expenditures
Overall capital expenditures made in property, plant and equipment and intangible assets regardless of the type of financing.
Gross profit
Amount of revenues remaining after deduction of the variable (= revenue-related) costs or direct (= contract-related) costs.
H
High-performance network
Germanyʼs highly utilized network, which will gradually undergo general modernization and special maintenance measures by 2030 to significantly improve reliability, performance capability and the customer experience on this network.
Hybrid bond
A corporate bond which, under certain conditions, is counted as equity within the scope of IFRS accounting regulation. Hybrid bonds usually have very long maturities or no fixed redemption dates, but may be terminated by the issuer following expiry of a predefined minimum term.
I
IFRS 16
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.
Infrastructure-related delays
delays A delay between two neighboring travel time measuring points or a delay occurring at the starting station of the train is referred to as an additional delay. Additional delays of 90 seconds or more are coded according to the list of causes. One lost unit corresponds to one coded delay notification.
Interest-free loans
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.
Intermodal competition
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 (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.
Investment grants
Financing contributions from third parties in specified capital expenditure projects without future repayment requirements.
K
K brake shoe
Brake shoe made from composite materials (K); see also V brake shoe.
L
LL brake shoe
Brake shoe made from composite materials (LL: low noise, low friction); see also V brake shoe.
Local transport
Transport services with regional and S-Bahn (metro) trains (DB products Interregio-Express (IRE), RB, RE and S-Bahn (metro)), buses, trams and subways as well as on-demand services.
Long-distance transport
DB transport services using the ICE and Intercity/Eurocity products. Also includes services 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.
Lost unit
A lost unit (LU) is a punctuality-relevant delay to a train run involving a delay of 90 seconds or more. Each case constitutes a lost unit, meaning that several lost units can be created during a single journey.
M
Minimum safeguards (EU taxonomy)
Minimum principles in the areas of human rights, compliance, competition and taxation prescribed by the EU taxonomy.
Mode of transport
The type of route, for example road or rail. Modes of transport include the transport infrastructure that must be available for a specific transport or means of transport so that a transport service can be provided.
N
Net capital expenditures
Gross capital expenditures less investment grants from third parties, e.g. for infrastructure capital expenditures.
Net financial debt
Balance of interest-bearing external liabilities and leasing liabilities as well as cash and cash equivalents and interest-bearing external receivables.
Net zero standard
The net zero standard of the Science Based Target initiative (SBTi) is the worldʼs leading framework for defining climate protection targets for companies. It includes guidelines, criteria and recommendations on defining science-based targets that are consistent with limiting the global temperature increase to 1.5 °C.
Nettable plan asseat
Assets that are netted against total pension obligations on the balance sheet.
Noise
Noise which disturbs people and the environment or which in extreme cases is damaging to health.
Noise barrier
Installation of active noise protection on rail tracks, mostly made from materials such as aluminum, wood, concrete or wire baskets filled with stones (gabions).
Noise prevention
Noise remediation measures on new and expansion lines based on legal claims.
Noise reduction
Noise reduction through active measures at the source (e.g. brake shoes made of composite materials on freight wagons, known as whisper brakes) and to stop the spread of noise (e.g. noise barriers)), as well as passive noise remediation measures (e.g. soundproof windows).
Noise remediation program
Voluntary program of the Federal Government implemented by DB Group to reduce the noise on existing Federal rail lines.
O
On-demand services
Services that are provided to the customer when they need and request them.
Operate Leases
Außerbilanzielle Finanzierungsinstrumente: gepachtete oder gemietete Vermögensgegenstände.
Operating income after interest
Key profit figure that also takes financing costs into account for a sustainable assessment of profits (particularly relevant in the infrastructure business fields). In comparison with EBIT, the operating interest balance is therefore also taken into account.
Other parts of the network next to the high-performance network
Part of the rail network that is not part of the high-performance network.
P
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.
Personnel expense ratio
Performance indicator that measures the share of personnel expenses in the total value-added of a company and shows what proportion of the companyʼs resources are used for personnel expenses. It is calculated by comparing personnel expenses with the sum of revenues and internally produced and capitalized assets.
Primary energy
Energy which is available in its original energy for or source, such as coal, natural gas, sun, wind and nuclear fuel.
Procurement volume
Net total of all order values from individual orders and batches from framework agreements that were concluded by the respective product areas.
Punctuality
Share of on-time stops in relation to all stops along and at the end of lines in Germany. A stop is considered operationally punctual if the scheduled arrival time is exceeded by less than six minutes in passenger transport or by less than 16 minutes in freight transport. At DB Regional Rail, punctuality has been reported since 2024 on a third-weighted basis between S-Bahn (metro) alternating current, S-Bahn (metro) direct current and DB Regional Rail without S-Bahn (metro). At DB Regional Road, buses that leave more than one minute early have also been counted as unpunctual with retroactive effect since 2020. For the arrival time punctuality of passengers, see punctuality (whole journey).
Punctuality (whole journey)
Passenger punctuality records the punctuality of the arrival time of all passengers throughout the entire long-distance transport travel chain. As with other means of transport, the threshold is 14:59 minutes compared to the planned arrival time.
Q
Quality of facilities
Quality of facilities To ensure maintenance funds are used according to demand and to assess improvements stemming from implemented measures, the condition of structural and technical facilities is subject to periodic and event-based evaluations.
R
Renewable energies
Renewable energies Renewable energies are obtained from sources that renew themselves in the short term or whose use does not contribute to the depletion of the source. These include water, wind and sunlight.
Renewable Energy Sources Act
The Renewable Energy Sources Act (ErneuerbareEnergien-Gesetz; EEG) is a Federal law to promote the supply of electricity from renewable energies.
Requirement plan
New construction and expansion lines integrated in the Federal Transport Infrastructure Plan.
Resource
Aid, fund, reserve, raw material.
Restricted speed section
Section of a line on which a different speed must be driven temporarily. This includes restricted speed sections in response to defects and officially ordered restricted speed sections.
Return on capital employed (ROCE)
Key performance indicator for value-based management. Equals the return on the capital employed for business operations. Describes the percentage ratio of (adjusted) EBIT to the capital employed.
S
Science-based targets initiative (SBTi)
The Science Based Targets initiative (SBTi) is a partnership between the Carbon Disclosure Project (CDP), the United Nations Global Compact (UNGC), the World Resources Institute (WRI) and the World Wide Fund for Nature (WWF). It defines methods for setting science based targets in line with the latest climate science and identifies and promotes best practices for emissions reduction and net zero climate targets
Scope 1 –3 (according to GHG protocol)
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 emissions from our own assets (e.g. diesel-powered vehicles or stationary facilities for generating heat from natural gas), Scope 2 = purchased energy (electricity, district heating and cooling supply), Scope 3 = third-party emissions from business relationships, e.g. transport services provided by our subcontractors (commissioned transports) or purchased goods and services. We report the main transport-related emissions in Scope 3 due to our business model.
Scope of consolidation
Group of subsidiaries of a group, which are included in the consolidated financial statements.
Senior bond
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 offers a higher level of security, but also a lower interest rate.
Sickness rate
Shows the share of labor that is lost due to illness in relation to overall labor and therefore only includes employees who are still paid a salary.
Specific
Relative to a certain (reference) parameter, e.g. based on the volume sold.
Stakeholders
Interest groups and representatives.
Starting punctuality
Proportion of departures at starting stations with a deviation of less than six minutes.
Station pricing system
Transparent and non-discriminatory category pricing system for the use of passenger stations by customers, depending on the respective transport segment and the train stops made.
Stationary facilities
Buildings and facilities such as plants and train stations.
Supplier engagement target
This target measures the proportion of Scope 3 emissions in categories 1 and 2 caused by suppliers of DB Group that have their own science-based climate targets. We aim to reduce our greenhouse gas emissions within our supply chain by engaging and collaborating with suppliers.
Supply chain
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.
Supply reliability
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.
Sustainability
Guiding principle for the compatibility of environmental, social and economic objectives for sustainable and generationally compatible development.
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.
Swap
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.
T
Task Force on Climate-related Financial Disclosures (TCFD)
The Task Force on Climate-related Financial Disclosures is an initiative founded in 2015 to develop recommendations for the reporting of material financial opportunities and risks arising from climate change for companies. With the publication of the 2023 Status Report on October 12, 2023, the TCFD fulfilled its remit, disbanded and transferred the monitoring of the progress of companiesʼ climate-related disclosures to the non-profit International Financial Reporting Standards (IFRS) Foundation from 2024 onward. The recommendations of the TCFD remain in force.
Ton kilometers
Measurement for volume sold in freight transport: product of the freight carried (tons) and the distance travelled (kilometers).
Traction
Propulsion to move trains. Depending on the energy source, drive machine and power transmission, a distinction is made between electrical, diesel-electric and dieselhydroelectric traction, among other things. Multiple units that, in addition to electric traction, also have dieselassisted traction are also referred to as hybrid vehicles.
Traction current grid
The DB traction current grid, as a nationwide rail infrastructure, provides traction current to multiple units at a frequency of 16.7 hertz. The traction current grid consists of the 110 kV power grid, transformers and converters, and the substations in which the electrical energy is stepped down to the voltage of 15 kV required to operate the train and fed into the 15 kV overhead wires running along the train tracks. The network operator is DB Energy.
Train kilometers
Equal to the journey of a train over a distance of 1 km.
Train path
The share of the rail track capacity that is required for a train to be able to travel between two places at a given time.
Train-path pricing system
DB InfraGO AGʼs transparent and non-discriminatory fee system for train-path use by customers depending on the relevant market segments and the train-path kilometers traveled. Transport contract Agreement between the contracting organization and the transport company on the provision of public local passenger transport services.
Trains affected by construction
A train is affected by construction if the construction site triggers a deviation from the network schedule that exceeds tolerated thresholds and therefore requires a schedule adjustment. Causes: total failure, partial failure, increased travel time, detour.
Transport contract
Agreement between the contracting organization and train operating company on the provision of regional passenger transport services.
U
United Nations Global Compact
The world’s largest initiative for responsible corporate governance. It supports companies in voluntarily committing to responsible business practices in the areas of human rights, labor standards, environmental protection and corruption. Based on its ten universal principles, it pursues the vision of an inclusive and sustainable global economy for the benefit of all people, communities and markets.
V
V brake shoe
Brake shoe made from composites (V) which halves the rolling noise of freight wagons. Collective term for K and LL brake shoes.
Vegetation control
Vegetation control includes all vegetation-related maintenance and traffic safety measures to ensure the safety of rail operations and third parties. These include checking and cutting/removing vegetation in and on the tracks using mechanical and chemical procedures (the latter only in the immediate vicinity of the tracks).
Volume produced
Distance covered by train operating companies on the rail network. Unit of measurement: train-path kilometers (train-path km).
Volume sold
Key performance indicator measuring the service provided in passenger and freight transport. Units of measurement: passenger kilometers (pkm), ton kilometers (tkm).
W
Weight-related ton kilometer (Ltkm)
Weight-related ton kilometer (Ltkm) Indicator for the provided transport performance in rail passenger and rail freight transport. Product of the gross weight of the entire train including traction unit (weight-related tons) and the distance covered (kilometer).
Well-to- Wheel
Method for calculating emissions that takes into account the entire chain of effects from extraction and provision to the conversion and use of energy (in vehicles or facilities).
Whisper brake
See K and LL brake shoe.