2025 Corporate Report

Transurban Corporate Report FY25 Financial statements

Section B: Notes to the Group financial statements for the year ended 30 June 2025

B23

Deed of cross and intra-group guarantees (continued)

Deed of cross guarantee (continued)

2025

2024¹ $M $M

Summarised movements in accumulated losses Accumulated losses at the beginning of the year

(2,711)

(2,386)

Loss for the year

(413)

(325)

Accumulated losses at the end of the year

(3,124)

(2,711)

Summarised balance sheet Current assets Cash and cash equivalents Trade and other receivables Derivative financial instruments

906

1,291

1,076

969

8

6

Total current assets

1,990

2,266

Non-current assets Investments in subsidiaries

4,131 4,175 2,294

3,736 4,427 2,366

Other financial assets

Equity accounted investments Property, plant and equipment

379 152 438

362 149 486

Intangible assets Deferred tax assets

Total non-current assets

11,569

11,526

Total assets

13,559

13,792

Current liabilities Trade and other payables

1,812

1,215

Provisions

83

71

Total current liabilities

1,895

1,286

Non-current liabilities Payables Deferred tax liabilities

11,214

11,175

30

34

Provisions

6

6

Total non-current liabilities

11,250

11,215

Total liabilities

13,145

12,501

Net assets

414

1,291

Equity Contributed equity

4,037

4,001

Other reserves

(499)

1

Accumulated losses

(3,124)

(2,711) 1,291

Total equity

414

1. Comparatives have been restated to reflect the impairment of investment in subsidiaries relating to prior years.

Intra-group guarantees As at 30 June 2025, the Transurban Group comprising Transurban Holdings Limited, Transurban Holding Trust and Transurban International Limited, was traded and quoted on the ASX as one triple stapled security. Under the stapling arrangement, each entity is able to provide direct and/or indirect support to other entities within the Group (other than those controlled entities that have external ring fenced project finance where the financiers receive the benefit of security granted by the relevant controlled entities) on a continual basis.

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