2024 Corporate Report

Financial statements

Section A: Group financial statements for the year ended 30 June 2024

Section A: Group financial statements for the year ended 30 June 2024

Transurban Holdings Limited Consolidated statement of cash flows for the year ended 30 June 2024 (continued)

(b) Reconciliation of liabilities arising from financing activities

Debt principal related derivatives (included in assets / liabilities) 1

Other loan facilities (included in other liabilities)

Total debt related financial instruments

Borrowings current

Borrowings non-current

$M

$M

$M

$M

$M

Balance at 1 July 2023

367

18,191

(1,596)

561

17,523

Proceeds from borrowings (net of costs)

2,828

— — — —

— —

2,828

Repayment of borrowings

(367)

(1,115)

(1,482)

Repayment of other loan facilities

(384) (384)

(384)

Total cash flows

(367)

1,713

962

Non-cash changes Net present value of principal Foreign exchange movements

— —

(175)

— — —

(175)

(185)

178

(7)

Transfer

1,395

(1,395)

Amortisation of borrowing costs and other remeasurement adjustments

8

— —

8

Total non-cash changes Balance at 30 June 2024

1,395 1,395

(1,572) 18,332

3

(174)

(1,593) 18,311 1. Net derivatives balance as at 30 June 2024 is an asset of $898 million. The difference in carrying amount to the table above relates to interest rate swap contracts, forward exchange contracts, the interest portion of cross-currency interest rate swap contracts and credit valuation and debit valuation adjustments which are excluded from the balances above as they do not relate to financing activities. 177

Debt principal related derivatives (included in assets / liabilities) 1

Other loan facilities (included in other liabilities)

Total debt related financial instruments

Borrowings current

Borrowings non-current

$M

$M

$M

$M

$M

Balance at 1 July 2022

1,063

16,580

(1,408)

207

16,442

Proceeds from borrowings (net of costs)

10

1,725

— 58 — — 58

— —

1,735

Repayment of borrowings

(1,083)

(135)

(1,160)

Proceeds from other loan facilities Repayment of other loan facilities

— —

— —

512

512

(223)

(223)

Total cash flows

(1,073)

1,590

289

864

Non-cash changes Net present value of principal

— —

145

— — — — — 65 65

145

Disposals through loss of control of subsidiary 2

(376)

(376)

Foreign exchange movements

4

755

(391)

368

Transfer

373

(373)

— — —

— 15 65

Amortisation of borrowing costs

— —

15 — 21

West Gate Tunnel settlement adjustments 3

Total non-cash changes Balance at 30 June 2023

377 367

(246)

217

18,191 17,523 1. Net derivatives balance as at 30 June 2023 is an asset of $1,112 million. The difference in carrying amount to the table above relates to interest rate swap contracts, forward exchange contracts, the interest portion of cross-currency interest rate swap contracts and credit valuation and debit valuation adjustments which are excluded from the balances above as they do not relate to financing activities. 2. Relates to the sale of the Group's controlling interest in A25 upon divestment of 50% ownership interest (refer to Note B21). 3. The amount of $65 million relates to advance payments initially funded and paid by the State of Victoria to the West Gate Tunnel Design & Construct (D&C) Subcontractor in FY22 which were offset against the State Loan during FY23. (1,596) 561

The above consolidated statement of cash flows should be read in conjunction with the accompanying notes.

121

120

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