Financial report Directors’ report
Section 4: Debt and equity 17 Financial risk management
70
113
Corporate governance disclosure
83
18 Borrowings
120
Financial statements Statement of comprehensive income Statement of financial position Statement of changes in equity
19 Lease liabilities
121
84 85 86 87
20 Derivative financial instruments 21 Recognised fair value measurements
122 125 126 127 128
22 Contributed equity
Statement of cash flows
23 Hedging reserve and retained earnings
24 Dividends
Notes to the financial statements Section 1: Basis of preparation 1 Reporting entity
Section 5: Other information 25 Related party transactions 26 Remuneration of auditors
129
88 88 89
131 131 131
2 3
Basis of accounting
27 Contingencies 28 Commitments
Critical accounting estimates
and judgements Section 2: Profit for the reporting years presented 4 Income
29 Events occurring after the reporting date
132
91
Directors’ declaration
133
5 6 7
Expenses
93 94 95
Corporate directory
134
Net finance costs
Independent auditor’s report
135
Income tax equivalent expense
Section 3: Operational assets and liabilities 8 Cash and cash equivalents
97 98
9
Trade and other receivables
10 Inventories
100
11
Property, plant and equipment, and
101
intangible assets 12 Right-of-use assets
105 107 107 110
13 Trade and other payables
14 Provisions
15 Deferred income
16 Deferred tax equivalent liabilities
111
Western Power Annual Report 2025
69
Made with FlippingBook. PDF to flipbook with ease