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Notes to the financial statements

For the year end 30 June 2019

Note

Item

Page

1

Corporate information

58

2

Summary of significant account policies

58

3

Significant accounting judgements, estimates and assumptions

66

4

Expenses

67

5

Income tax expenses (benefit)

68

6

Current assets - Cash and cash equivalents

69

7

Current assets - Other receivables

69

8

Non-current assets - Investment in controlled entities

70

9

Non-current assets - Property, plant and equipment

71

10

Non-current assets - Intangible assets

71

11

Non-current assets - Assets under construction

72

12

Non-current assets - Equity Accounted Investees

72

13

Non-current assets - Financial assets

73

14

Trade and other payables

74

15

Operating leases

74

16

Contingent assets and liabilities

75

17

Provisions

75

18

Contributed equity

76

19

Reconciliation of (loss) for the year to net cash outflow from operating activities

77

20

Financial risk management

78

21

Related party transactions

80

22

Directors and key management personnel disclosures

81

23

Auditor remuneration

83

24

Information relating to Moorebank Intermodal Company Limited (Parent)

84