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

D19 Parent entity disclosures Summary financial information The individual financial statements for the parent entities (THT and TIL) show the following aggregate amounts:

THT¹ 2021

TIL

2022

2022

2021

$M

$M

$M

$M

Balance sheet Current assets

718

1,075

350

316 928

Total assets

19,680

16,758

1,493

Current liabilities Total liabilities

1,836 3,683

1,665 3,411

— —

— —

Net assets

15,997

13,347

1,493

928

Shareholder's equity

19,354

16,527

1,030

599

Reserves

3

4

172 291

63

(Accumulated losses)/retained earnings

(3,360)

(3,184)

266 928

Total equity

15,997

13,347

1,493

Profit for the year

1,022

670

25

292

Exchange differences on translation of USD balances, net of tax

109 134

(54)

Total comprehensive income

1,022

670

238

1. Comparatives have been restated to disclose distributions received and recognised in FY21.

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 in each respective parent entity. 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 $5 million for THT (2021: $8 million) and $2 million for TIL (2021: $1 million), reflecting management’s updated estimate of the collectability of these balances. Guarantees entered into by the parent entity There are cross guarantees given by Transurban International Limited, Transurban International Holdings Pty Ltd, Transurban Maple Holdings Pty Ltd, Transurban Maple Investments Pty Ltd, Transurban Technology Investments Holdings Pty Ltd and Transurban Technology Investments Pty Ltd as described in Note D17.

214 214

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