The derivation of Taxonomy-aligned revenues was based on the revenues of DB Group. The share of revenues associated with Taxonomy-aligned economic activities was then determined in relation to this.

The difference between Taxonomy eligibility and Taxonomy alignment is largely due to non-Taxonomy-aligned activities of DB Regional and DB Cargo (e.g. operation of diesel-powered trains).

The majority of the Taxonomy-aligned economic activities of DB Group are assigned to the criteria sets CCM 6.1 (Passenger interurban rail transport), CCM 6.2 (Freight rail transport) and CCM 6.14 (Infrastructure for rail transport). The Taxonomy-eligible revenues can be determined in most business units using the revenue chart of accounts. To derive Taxonomy-aligned revenues, allocation approaches were developed to classify and allocate revenues:

• For rail transport activities (CCM 6.1 and 6.2), an allocation methodology based on electrified volume sold (measured in passenger kilometers at DB Long-Distance to determine revenues from electrified passenger transport, vehicle unit kilometers at DB Regional to differentiate between traction types and electricity equivalents at DB Cargo to allocate all activities by traction type following the previous reduction by the revenue share from the transport of fossil fuels) was used.
• In urban and suburban transport, road passenger transport (CCM 6.3), the proportionate commercial vehicle kilometers of buses with electric or hydrogen drives forms the basis for determining Taxonomy-aligned revenues. In contrast to the previous year, no Taxonomy alignment is reported under CCM 6.3, as the requirements for the tires in the highest class for external rolling noise or respectively the requirements for the two highest classes for the rolling resistance coefficient of the DNSH criterion with regard to pollution prevention and control were not met in 2025. This applies not only to revenues, but also to Capex and Opex.
• For activities in respect of the infrastructure for rail transport (CCM 6.14), revenues were allocated to electrified and non-electrified network parts and train-path sections inside and outside the trans-European transport network (TEN-T) based on the central list of route characteristics. By way of this list, a degree of alignment could be determined that takes into account the electrified network components and – under the relevant transition criterion to 2030 – the non-electrified network sections outside the TEN-T network (less the main rail lines).

Taxonomy-aligned Capex was derived on the basis of all additions to property, plant and equipment and intangible assets before depreciation and revaluations (including additions from business combinations) and less investment grants. Capital expenditures also include additions from lease contracts. In relation to this, the share of Capex that can be classified as Taxonomy-eligible or Taxonomy-aligned was then determined.

The difference between Taxonomy eligibility and taxonomy alignment is largely attributable to DB InfraGO (e. g. Capex in non-Taxonomy-aligned network components) and the Subsidiaries/Other area.

The vast majority of DB Group’s taxonomy-aligned Capex are assigned to the criteria sets CCM 6.1 (Passenger interurban rail transport), CCM 6.2 (Freight rail transport) and CCM 6.14 (Infrastructure for rail transport). The categorization of individual Capex according to Taxonomy eligibility and alignment was generally conducted on an item-by-item basis. If no complete classification was possible via this method, suitable allocation procedures were used:

• Capex in depots and operational production facilities (CCM 6.1 and 6.2) as well as other operationally necessary Capex was largely broken down using the production hours incurred for rolling stock. Capex in conjunction with electrically powered vehicles and dual-mode locomotives were classified as Taxonomy-aligned.
• Asset additions in respect of passenger cars (CCM 6.1) and freight wagons (CCM 6.2) were classified as partially taxonomy-aligned using a ratio to take into account the proportionate use of electric drives. In regional rail passenger transport (CCM 6.1), Capex in vehicles can be assigned to the type of traction used via the series or the sub-network operated.
• Capex in the infrastructure for rail transport (CCM 6.14) was broken down in the same way as revenues using a degree of alignment; in the calculation thereof the respective shares of electrified network sections and non-electrified network segments outside the TEN-T network (minus the main rail lines) are included.
• For Capex related to passenger cars (CCM 6.5), a allocation procedure was also used to include the tires of the vehicles in the calculation of the share of Taxonomy-aligned Capex.

Taxonomy-eligible and Taxonomy-aligned Opex was derived on the basis of all direct and non-capitalized expenses for research and development, building renovation measures, short-term leasing and for maintenance and repair as well as direct expenses for the maintenance and repair of property, plant and equipment required to ensure continuous and effective operational readiness. In addition, the portion of personnel expenses directly related to the maintenance and repair of DB Group assets was included. The share of Opex associated with Taxonomy-eligible or Taxonomy-aligned economic activities was then determined in relation to this.

The difference between Taxonomy eligibility and alignment is largely due to the activities of DB Regional and DB Cargo (e. g. maintenance and servicing of diesel-powered trains).

The majority of DB Group’s Taxonomy-aligned Opex relates to the criteria sets CCM 6.1 (Passenger interurban rail transport), CCM 6.2 (Freight rail transport) and CCM 6.14 (Infrastructure for rail transport).

The allocation of Taxonomy-relevant Opex according to the technical screening criteria is largely performed using a suitable allocation method:

• Personnel expenses in several business units and relevant Group companies were allocated based on the proportion of production hours directly related to the maintenance and repair of electric vehicles. Taxonomy-eligible expenses for the maintenance and repair of rolling stock with diesel traction were generally classified as non-Taxonomy-aligned.
• In respect of energy infrastructure and supply, the relevant maintenance and personnel expenses for the maintenance of DB Group’s assets were evaluated using the proportion of recorded service hours incurred in the areas of traction current, stationary energy and S-Bahn (metro) networks. This Opex is fully Taxonomy-aligned because it ensures the uninterrupted operation of the energy supply system of DB’s rail infrastructure.
• With regard to the infrastructure for rail transport, in the same way as for deriving the Taxonomy-aligned revenues and taxonomy-aligned Capex, an alignment ratio was derived that includes the electrified parts of the train-path network and – as part of the transition criterion until 2030 – the non-electrified network sections outside the TEN-T network (minus the main rail lines).

Other relevant expenses were largely directly allocated to individual economic activities.