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Independent auditor’s report To the stapled security holders of Transurban Holdings Limited, the unitholders of Transurban Holding Trust, and the members of Transurban International Limited Report on the audits of the financials reports
Our opinion In our opinion:
The accompanying financial reports of Transurban Holdings Limited (THL or the Company) and its controlled entities (together the Transurban Group or the Group), Transurban Holding Trust (the Trust) and its controlled entities (together THT) and Transurban International Limited (the International Company) and its controlled entities (together TIL) are in accordance with the Corporations Act 2001 , including: (a) giving a true and fair view of the financial positions of Transurban Group, THT and TIL as at 30 June 2024 and of their financial performance for the year then ended (b) complying with Australian Accounting Standards and the Corporations Regulations 2001 . What we have audited The financial reports of Transurban Group, THT and TIL comprise: the consolidated balance sheet(s) as at 30 June 2024 the consolidated statement(s) of comprehensive income for the year then ended the consolidated statement(s) of changes in equity for the year then ended the consolidated statement(s) of cash flows for the year then ended the notes to the consolidated financial statements, including material accounting policy information and other explanatory information the consolidated entity disclosure statements as at 30 June 2024 (applicable only to Transurban Group and TIL) the directors’ declaration. Basis for opinion We conducted our audits in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial report section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional & Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to our audits of the financial reports in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.
PricewaterhouseCoopers, ABN 52 780 433 757 2 Riverside Quay, Southbank VIC 3006, GPO BOX 1331, Melbourne VIC 3001 T: +613 8603 1000, F: +61 3 8603 1999 Liability limited by a scheme approved under Professional Standards Legislation.
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