7.3Related Party Transactions

7.3.1Key Management Personnel

The key management personnel are defined as the Board and the EMB. Key management compensation consists of:

in EUR m

2025

2024

2023

Short-term benefits

13.6

14.1

9.9

Post-employment benefits

0.9

0.8

0.6

Long-term incentive plans

43.8

14.3

7.4

Total key management compensation

58.3

29.2

17.9

7.3.2Associated Companies and Joint Ventures

2025 in EUR m

Associates

Joint ventures

Total

Income statement

Revenue

2.1

-

2.1

Management services

2.4

-

2.4

Dividends received

-

0.1

0.1

Balance sheet

Trade and other receivables (Notes 3.1, 3.2)

8.2

1.6

9.8

Allowance for expected credit losses

(0.1)

(0.9)

(1.0)

2024 in EUR m

Income statement

Revenue

1.6

-

1.6

Management services

2.5

-

2.5

Write-offs

(0.1)

-

(0.1)

Dividends received

0.4

-

0.4

Balance sheet

Trade and other receivables (Notes 3.1, 3.2)

7.0

1.5

8.5

Allowance for expected credit losses

-

(0.9)

(0.9)

Trade and other current payables (Note 3.9)

-

(0.1)

(0.1)

2023 in EUR m

Income statement

Revenue

1.6

-

1.6

Management services

1.5

-

1.5

Purchase of goods

(0.4)

-

(0.4)

Other costs

(0.1)

-

(0.1)

Write-offs and guarantee provision releases

(0.5)

0.6

0.1

Dividends received

0.2

-

0.2

Balance sheet

Trade and other receivables (Notes 3.1, 3.2)

8.2

1.5

9.7

Allowance for expected credit losses

(1.5)

(0.9)

(2.4)

Trade and other current payables (Note 3.9)

(0.2)

-

(0.2)

Management services include certain administrative activities that the Group performed for associated companies and joint ventures.

7.3.3Parent

As at December 31, 2025, 98.6% of the shares outstanding in the Company were held by Saffron Asset Holding Ltd, Hong Kong, Zeppelin Asset Holding Ltd, Hong Kong, and Esta Investments Pte Ltd, Singapore. The shareholdings are overall split equally between RRJ Capital Master Fund III, Cayman Islands, and Temasek Holdings (Private) Ltd, Singapore. The remaining shares are held by the Company.

In 2021, a subordinated convertible facility of CHF 475.0m was made available to the Company by the shareholders. On June 10, 2025, the facility agreement was amended and restated. Under the amended terms, the facility may be converted into equity under certain circumstances as defined in the agreement, including in connection with a qualified listing or other conversion events. PIK interest accrues on the amounts drawn at a rate of 12.5% per annum and at December 31, 2025, amounted to EUR 328.8m (2024: EUR 233.4m; 2023: EUR 153.3m) (Note 3.11). At December 31, 2025, a total of EUR 477.8m (2024: EUR 473.4m; 2023: EUR 479.0m) had been drawn (Note 4.4) and the remaining amount of the facility has expired. Interest expenses for related parties, amounting to EUR 92.8m, were accounted for in 2025 (2024: EUR 80.9m; 2023: EUR 69.5m).

No trade and other receivables from the parent companies and no material sale or purchase of goods between the Company and its parent companies have been identified.

7.3.4Other Related Parties

in EUR m

2025

2024

2023

Revenue

49.2

45.7

34.3

Trade and other receivables (Notes 3.1, 3.2)

4.5

5.2

3.6

The Group provides catering services to RRJ Capital and Temasek subsidiaries in the airline sector. In general, the Group does not receive any services or goods from RRJ Capital and Temasek subsidiaries. No guarantees have been received.