2026 Corporate Report

Transurban FY26 Corporate Report Financial statements

Section D: Notes to the THT and TIL financial statements for the year ended 30 June 2026

Capital and borrowings D8 Reserves Refer to Note B11 for a description of the nature and purpose of each reserve.

THT

Share based payments

Cash flow hedges

Cost of hedging

Common control

Total

$M 100

$M (12)

$M

$M 501

$M 596

Balance at 1 July 2025

7

Revaluation—gross

91 —

(1)

—

— — —

90

Employee performance awards issued

— —

3

3

Deferred tax

(23)

—

(23)

Share of other comprehensive income/(loss) of equity accounted investments, net of tax

69 —

(1)

— — 10

—

68

Transactions with THL Balance at 30 June 2026

—

1,032 1,533

1,032 1,766

237

(14)

Balance at 1 July 2024

271

(7) (3)

6

— — — —

270

Revaluation—gross

(80)

—

(83)

Employee performance awards issued

—

—

1

1 4

Deferred tax

3

1

—

Share of other comprehensive loss of equity accounted investments, net of tax

(94)

(3)

— —

—

(97)

Transactions with THL Balance at 30 June 2025

—

—

501 501

501 596

100

(12)

7

TIL

Transactions with non- controlling interests

Share based payments

Foreign currency translation

Cash flow hedges

Total

$M

$M

$M 135

$M (58)

$M 104

Balance at 1 July 2025

26 — —

1 1

Employee performance awards issued Currency translation differences

—

— —

1

—

(160)

(160)

Losses reclassified on disposal of equity accounted investment, net of tax Share of other comprehensive income of equity accounted investments

—

—

15

—

15

2

—

—

—

2

Balance at 30 June 2026

28

2

(10)

(58)

(38)

Balance at 1 July 2024

28 —

1

95 40

(58)

66 40

Currency translation differences

—

—

Share of other comprehensive loss of equity accounted investments, net of tax

(2)

—

—

—

(2)

Balance at 30 June 2025

26

1

135

(58)

104

198

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