Transurban FY26 Corporate Report Financial statements
Section D: Notes to the THT and TIL financial statements for the year ended 30 June 2026
Concession summary Refer to the Concession summary section of the Group financial statements for further information on these intangible assets, concession notes and promissory notes.
D12 Other intangible assets
2026
Concession intangible assets
Assets under construction¹
$M
Total
THT
TIL
THT
TIL
THT
TIL
Cost
12,516 (4,844)
— — —
— — —
— — —
12,516 (4,844)
— — —
Accumulated amortisation Net carrying amount
7,672
7,672
2025
Concession intangible assets
Assets under construction¹
$M
Total
THT
TIL
THT
TIL
THT
TIL
Cost
12,144 (4,426)
— — —
371
— — —
12,515 (4,514)
— — —
Accumulated amortisation Net carrying amount
(88)
7,718
283
8,001
Movements in other intangible assets
Concession intangible assets
Assets under construction¹
Total
THT TIL $M $M $M $M $M $M TIL THT TIL THT
Opening balance at 1 July 2025
7,718
— — — — — — — — — — —
283
— — — — — — — — — — —
8,001
— — — — — — — — — — —
Additions Transfers 2
—
1
1
372
(372)
—
Amortisation charge
(323)
(7)
(330)
Amortisation on transfers
(95)
95 —
—
Net carrying amount at 30 June 2026
7,672
7,672
Opening balance at 1 July 2024
8,032
307
8,339
Additions Transfers 2
— —
—
—
(9)
(9)
Amortisation charge
(314)
(15)
(329)
Net carrying amount at 30 June 2025
7,718
283
8,001
1. Includes amortisation for the component of the WGTP attributable to CityLink funding contributions, which began to be received from 1 July 2019. Upon the opening of the WGTP in December 2025, the asset under construction was transferred to concession intangible assets. 2. Includes transfer of assets to Transurban Holdings Limited (part of the stapled Transurban Group). D13 Other liabilities—concession liabilities Refer to Note B18 for further information on these concession liabilities. M2 Motorway promissory notes (THT) The face value of promissory notes on issue as at 30 June 2026 is $312 million (2025: $297 million). The net present value as at 30 June 2026 of the redemption payments relating to these promissory notes is $111 million (2025: $97 million).
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