Business performance
Directors' Report
Financial statements
Assurance statements
Security holder information
Introduction
Stakeholders Sustainability Governance and risk
Contents
Section B: Notes to the Group financial statements for the year ended 30 June 2026
B29 Remuneration of auditors (continued) (b) Services performed by other PwC network firms
2026
2025
$
$
Audit and other assurance services Audit and review of financial reports Audit and review of sustainability reports
— — — — — — —
— — — — — — —
Other assurance services
Other non-audit services Other consulting services
Total remuneration for other PwC network firms
Total auditors remuneration
4,848,264
4,748,338
B30 Parent entity disclosures The financial information for the Parent entity, Transurban Holdings Limited, has been prepared on the same basis as the consolidated financial statements, except as set out below. Investments in subsidiaries, associates and joint ventures parent entity accounting policy Investments in subsidiaries, associates and joint ventures are accounted for at cost in the Parent entity financial statements of Transurban Holdings Limited. Dividends received from these investments are recognised in the Parent entity's profit and loss, rather than being deducted from the carrying amount of these investments. Tax consolidation legislation In addition to its own current and deferred tax amounts, Transurban Holdings Limited also recognises the current tax liabilities (or assets) and the deferred tax assets arising from unused tax losses and unused tax credits assumed from controlled entities in the tax consolidated group. Assets or liabilities arising under tax funding agreements with the tax consolidated entities are recognised as amounts receivable from or payable to other entities in the Group. Any difference between the amounts assumed and amounts receivable or payable under the tax funding agreement are recognised as a contribution to (or distribution from) wholly owned tax consolidated entities. Summary financial information The individual financial statements for the Parent entity report the following aggregate amounts: 2026 2025 $M $M
Balance sheet Current assets
1,193
1,411
Total assets
12,252 6,931 7,955 4,297
11,967 7,414 7,710 4,257
Current liabilities Total liabilities
Net assets
Shareholders' equity Contributed equity
4,070
4,037
Reserves
3
2
Retained earnings
224
218
Total equity
4,297
4,257
Profit/(loss) for the year
6 6
(65) (65)
Total comprehensive income/(loss)
Guarantees entered into by the Parent entity There are cross guarantees given by Transurban Holdings Limited, Transurban Limited, Tollaust Pty. Limited, Sydney Roads Limited, Sydney Roads Management Limited, M5 Holdings Pty Limited, Transurban Funding Pty Limited, Transurban Sun Holdings Pty Ltd and Transurban Vic Hold Co Pty Limited as described in Note B22.
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