Transurban FY26 Corporate Report Financial statements
Section A: Group financial statements for the year ended 30 June 2026
Section B: Notes to the Group financial statements
Basis of preparation and significant changes B1 Corporate information
Transurban Holdings Limited (the Company, the Parent or THL) is a Company incorporated in Australia and limited by shares that are publicly traded on the Australian Securities Exchange (ASX). These financial statements have been prepared as a consolidation of the financial statements of THL and its controlled entities (Transurban, Transurban Group or the Group), including the other members of the stapled group being Transurban Holding Trust and its controlled entities (THT) and Transurban International Limited and its controlled entities (TIL). The equity securities of THL, THT and TIL are stapled and cannot be traded separately. The Group is a for-profit entity. Entities within the Group are domiciled and incorporated in Australia, the United States of America and Canada. The consolidated financial statements of the Transurban Group for the year ended 30 June 2026 (FY26) were authorised for issue on 13 August 2026 in accordance with a resolution of the Directors. Directors have the power to amend and reissue the financial statements.
B2 Summary of significant changes in the current reporting period West Gate Tunnel opening
On 14 December 2025, the West Gate Tunnel commenced operations and opened to traffic in Melbourne, Australia. From this date, the Group began recognising toll revenue and related operating expenses, including major maintenance expenses, and commenced amortisation of the concession intangible asset associated with West Gate Tunnel Project funding sources. Sale of the Group's remaining interest in A25 On 15 June 2026, the Group announced that it had entered into an agreement with La Caisse for the sale of its remaining 50% interest in the A25 concession in Montreal for total consideration of $285 million (CAD 280 million). The transaction completed in June 2026 and A25 has been derecognised as an equity accounted investment. Refer to Note B20 for further information. Other than as disclosed elsewhere in this report, there were no other significant transactions or events during the reporting period. B3 Basis of preparation The Group financial statements are general purpose financial statements which: • Have been prepared in accordance with the Corporations Act 2001 (Cth), Australian Accounting Standards (AAS) and other authoritative pronouncements of the Australian Accounting Standards Board (AASB); • Have applied all accounting policies in accordance with AAS and, where a standard permits a choice in accounting policy, the policy applied by the Group has been disclosed in these financial statements; • Have relied on the relief in ASIC Corporations (Stapled Group Reports) Instrument 2025/439 to present, in separate sections, the consolidated financial statements and accompanying notes for the Group (Sections A and B), the consolidated financial statements and their accompanying notes for other members of the stapled group (Sections C and D) and the Directors' Declaration for all stapled entities (Section F); • Comply with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB); • Have been prepared under the historical cost basis, except for certain financial assets and liabilities (including derivative financial instruments) which are measured at fair value; • Are presented in Australian dollars, which is the Group's functional and presentation currency; • Have been rounded to the nearest million dollars, unless otherwise stated, in accordance with ASIC Corporations (Rounding in Financial/ Directors' Reports) Instrument 2026/183; and • Have reclassified the presentation of comparative amounts, where applicable, to conform to the current period presentation.
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