Financial statements Swiss GAAP FER

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Table of contents for the Annual Report 2025 report

Annual Report 2025

Editorial Year in review Company Mission 2027 Strategy

Financial Report 2025

Management Report

Regulatory business model Business performance (values pursuant to Swiss GAAP FER)Risk assessment Future prospects Financial outlook

Financial statements Swiss GAAP FER

Income statementBalance sheet

Assets Equity and liabilities

Cash flow statement Statement of changes in equityNotes

1. Accounting principles 2. Regulatory principles 3. Estimation uncertainty 4. Net turnover 5. Other operating income 6. Procurement costs 7. Tasks assigned to Swissgrid by the federal government (intermediary transactions)8. Materials and third-party supplies 9. Personnel expenses 10. Other operating expenses 11. Financial income 12. Financial expenses 13. Income taxes 14. Non-current assets 15. Financial assets 16. Volume- and tariff-related timing differences 17. Balance sheet items held on a fiduciary basis 18. Trade receivables 19. Other receivables 20. Prepaid expenses and accrued income 21. Financial liabilities 22. Provisions 23. Other liabilities 24. Accrued expenses and deferred income 25. Other off-balance-sheet commitments 26. Derivative financial instruments 27. Employee pension plan 28. Transactions with related parties 29. Government grants 30. Legal proceedings 31. Segment reporting 32. Events after the balance sheet date

Report of the independent auditor

Statutory financial statements

Income statementBalance sheet

Assets Equity and liabilities

Cash flow statementNotes

1. Accounting principles 2. Regulatory principles 3. Estimation uncertainty 4. Net turnover 5. Other operating income 6. Procurement costs 7. Tasks assigned to Swissgrid by the federal government (intermediary transactions)8. Materials and third-party supplies 9. Personnel expenses 10. Other operating expenses 11. Trade receivables 12. Other receivables 13. Prepaid expenses and accrued income 14. Balance sheet items held on a fiduciary basis 15. Shareholdings 16. Property, plant and equipment 17. Intangible assets 18. Trade accounts payable 19. Other liabilities 20. Accrued expenses and deferred income 21. Financial liabilities 22. Provisions 23. Share capital and reserves from capital contributions 24. Derivative financial instruments 25. Other off-balance-sheet commitments 26. Legal proceedings 27. Audit fees 28. Government grants 29. Events after the balance sheet date

Proposed appropriation of retained earnings Report of the statutory auditor

Corporate Governance

Group structure and shareholders Capital structure Board of Directors Executive Board Remuneration Rights of participation External audit

Sustainability Report 2025

Sustainability at Swissgrid

Priorities of Swissgrid’s commitment to sustainability Double materiality analysis Sustainability governance and organisation Context of non-financial reporting

Climate change Environmental protection Biodiversity Circular economy

Energy transition

Employer attractiveness Occupational health and safety

Integrity in corporate governance Sustainable supply chain Stakeholder engagement

GRI index Limited Assurance

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Financial statements Swiss GAAP FER