Transurban FY26 Corporate Report Financial statements
Section B: Notes to the Group financial statements for the year ended 30 June 2026
Concession summary The table below summarises the key balance sheet items of the Group’s concessions by geographical region: 2026 Melbourne Sydney Brisbane
North America
Carrying amount
$M Equity accounted investments Concession intangible assets Assets under construction 1
—
5,304 3,661
—
3,162
8,466
7,817
6,368
— — — —
17,846
—
—
44
44
Goodwill
1
260
205
466
Maintenance provision (current and non-current)
(238)
(400)
(882)
(1,520)
2025
North America
Carrying amount
$M Equity accounted investments Concession intangible assets Assets under construction 1,2
Melbourne Sydney Brisbane
—
5,594 4,102
—
3,563
9,157
2,333 5,562
6,611
— — — —
13,046
—
19
5,581
Goodwill
1
260
205
466
Maintenance provision (current and non-current)
(184)
(335)
(780)
(1,299)
1. Assets under construction are included within other intangible assets in the consolidated balance sheet. 2. In the prior comparative reporting period, assets under construction included the component of the West Gate Tunnel Project attributable to CityLink funding contributions, which began to be received and amortised from 1 July 2019. KEY ACCOUNTING ESTIMATE AND JUDGEMENT Management make certain assumptions in calculating the recoverable amount of its goodwill (Note B15), other intangible assets (Note B16) and equity accounted investments (Note B20). These include assumptions around expected traffic performance and forecast operating costs. In performing the recoverable amount calculations for goodwill, management have applied the assumptions noted in Note B15. Management do not consider that any reasonably possible change in the assumptions will result in the carrying amount of a cash generating unit to which goodwill has been allocated exceeding its recoverable amount. Management do not consider that reasonably possible changes in key assumptions would result in the recoverable amount being lower than the carrying amount of a concession intangible asset or an equity accounted investment (refer to Note B20).
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