Deriving taxonomy-aligned revenues was based on the revenues of DB Group (excluding discontinued operations). The proportion of revenues associated with taxonomy-aligned economic activities was then determined in relation to this.

For 2024, about 90% of DB Group’s revenues was classified as taxonomy-eligible and about 67% as taxonomy-aligned. The difference between taxonomy eligibility and taxonomy alignment is largely due to non-taxonomy-aligned activities of DB Regional and DB Cargo (e.g. use 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, keying 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 kilometer of buses with electric or hydrogen drives forms the basis for determining taxonomy-aligned revenues.
• For activities in respect of 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 capital expenditures were 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 leasing contracts. In relation to this, the proportion of capital expenditures that can be classified as tax­­on­omy-­eligible or taxonomy-aligned was then determined. The ­net capital expenditures of the discontinued operationDB Schenker have been included up to the date of signing the sale agreement.

For 2024, about 95% of DB Group’s capital expenditures were classified as taxonomy-eligible and about 70% as taxonomy-­aligned. The difference between taxonomy eligibility and taxonomy alignment is largely attributable to DB InfraGO (e. g. capital expenditures in non-taxonomy-aligned network parts) and the Subsidiaries/Other area. The degree of alignment was also reduced in 2024 due to the pro rata inclusion of the discontinued operation DB Schenker.

The vast majority of DB Group’s taxonomy-aligned capital expenditures are allocated to 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 capital expenditures 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:

• Capital expenditures in depots and operational production facilities (CCM 6.1 and 6.2) as well as other operationally necessary capital expenditures were largely broken down using the production hours incurred for rail vehicles. Capital expenditures in conjunction with electrically powered vehicles and dual-power 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), capital expenditures in vehicles can be assigned to the type of traction used via the series or the sub-network operated.
• Capital expenditures in rail infrastructure (CCM 6.14) were 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 capital expenditures in buses (CCM 6.3) and passenger cars (CCM 6.5), a key procedure was also used to include the tires of the vehicles in the calculation of the proportion of taxonomy-aligned capital expenditures.

Taxonomy-eligible and taxonomy-aligned operating expenses were derived on the basis of all direct and non-capitalized expenses (excluding discontinued operations) 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 (excluding discontinued operations) was included. The proportion of operating expenses associated with taxonomy-aligned economic activities was then determined in relation to this.

For 2024, about 78% of DB Group’s operating expenses were classified as taxonomy-eligible and about 63% as taxonomy-aligned. 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 operating expenses are related 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 operating expenses according to the technical evaluation criteria is largely performed using a suitable allocation method:

• Personnel expenses in several business units and relevant DB companies were allocated based on the proportion of production hours directly related to the maintenance and repair of electric vehicles. Taxonomy-aligned expenses for the maintenance and repair of rail vehicles 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 urban rail networks. These operating expenses are fully taxonomy-aligned because they ensure the uninterrupted operation of the energy supply system of DB rail infrastructure.
• With regard to the rail infrastructure – the same way as for deriving the taxonomy-aligned revenues and taxo­n­omy-aligned capital expenditures – 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.