2022 Corporate Report

Corporate Report for the year ended 30 June 2022

Introduction and overview

Business performance

Governance and risk

Directors’ report

Remuneration report

Financial statements

Sustainability supplement

Security holder information

Section D: Notes to the THT and TIL financial statements for the year ended 30 June 2022

Section D: Notes to the THT and TIL financial statements for the year ended 30 June 2022

Other D18 Related party transactions

THL 1 2021 $'000

THT

Joint ventures

2022 $'000

2022 $'000

2021 $'000

Transactions with related parties Rental income

902,420 42,951 423,520

734,259 41,375 439,341

— — —

— — —

Concession fees Interest income

Finance income/(cost) on financial assets at amortised cost

51,683

(15,750)

Interest and finance charges paid/payable

(183,481)

(203,237)

— —

— —

Other expenses

(4,538)

(4,669)

Outstanding balances with related parties Current receivables

709,286 135,540

960,758

— — —

— — —

Current concession notes Non-current receivables

8,513,097

9,064,377

Non-current financial assets at amortised cost

665,200

627,450

Non-current concession notes

1,005,550 (315,405) (3,794,727)

854,768 (490,299) (3,693,005)

— — —

— — —

Current liabilities

Non-current liabilities

1. Transactions and outstanding balances between THT and THL.

Expected credit loss As at 30 June 2022, having considered the impacts from the economic uncertainty relating to COVID-19, near-term interest rates and inflation, management do not consider there to be evidence of a significant increase in credit risk since the initial recognition of the financial assets at amortised cost by THT. This is mainly due to there being no significant change in the nature of or the collectability of these balances. The loss allowance for these financial assets at amortised cost continues to be limited to 12 months of expected losses. These balances continue to have low credit risk as they have a low risk of default and the counterparties have a strong capacity to meet their contractual cash flow obligations in the near-term. As at 30 June 2022 the loss allowance was $27 million (2021: $27 million), reflecting management’s updated estimate of the collectability of these balances.

THL 1 2021 $'000

TIL

Joint ventures

2022 $'000

2022 $'000

2021 $'000

Transactions with related parties Revenue from services

— —

24,798

7,989

Interest income Interest expense Other expenses

14,256 (27,758) (13,244)

— — —

— — —

(36,145) (11,700)

Outstanding balances with related parties Current receivables

9,384

5,328

36,995

66,693

Non-current receivables

439,668

— —

Non-current financial assets at amortised cost

1,889

1,728

Current liabilities

(14,207) (451,131)

(12,068) (420,929)

(7,074)

(6,556)

Non-current liabilities

1. Transactions and outstanding balances between TIL and THL.

213 213

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