Other Notes Note 15: Related Party Transactions Related party transactions The Group's related parties are predominately subsidiaries and key management personnel of the Group. Disclosures related to key management personnel are set out in Section 15 of the Directors Report. Transactions between each parent company and its subsidiaries are eliminated on consolidation and are not disclosed in this note. There were no other related party transactions in the year ended 30 June 2024 (2023: Nil). Ultimate controlling entity and subsidiaries The ultimate controlling entity is CSL Limited, otherwise described as the parent company. The following table lists the Group’s material subsidiaries. A full listing of controlled entities is outlined within the Group's consolidated entity disclosure statement. CSL Limited Australia Controlled entities (wholly owned) of CSL Limited: CSL Innovation Pty Ltd Australia 100 % 100 % CSL Behring (Australia) Pty Ltd Australia 100 % 100 % CSL Behring (Holdings) Pty Ltd Australia 100 % 100 % CSL Finance Pty Ltd Australia 100 % 100 % Seqirus Pty Ltd Australia 100 % 100 % CSL Behring GmbH Germany 100 % 100 % CSL Behring AG Switzerland 100 % 100 % CSL Behring Lengnau AG Switzerland 100 % 100 % Vifor (International) AG Switzerland 100 % 100 % Vifor Pharma Participations AG Switzerland 100 % 100 % CSL Behring Holdings Limited UK 100 % 100 % CSL Finance Plc UK 100 % 100 % Seqirus UK Limited UK 100 % 100 % CSL Behring LLC USA 100 % 100 % CSL Plasma Inc. USA 100 % 100 % CSLB Holdings Inc. USA 100 % 100 % Seqirus USA Inc. USA 100 % 100 % Seqirus Inc. USA 100 % 100 % Controlled entities (not wholly owned) of CSL Limited:4 Vifor Fresenius Medical Care Renal Pharma AG Switzerland 55 % 55 % Entity name (all represent body corporate entities unless otherwise specified) Country of Incorporation Percentage owned (%) 2024 2023 Assets held for sale A potential buyer has been identified for certain subsidiaries of the Group and negotiations as at the reporting date are at an advanced stage. The divestment is expected to complete within a year from the balance sheet date, and their assets and liabilities have been reclassified as held for sale and presented separately in the consolidated balance sheet at 30 June 2024. The proceeds of disposal are expected to exceed the carrying amount of the related net assets and accordingly no impairment losses have been recognised on the reclassification. 136 Notes to the Financial Statements 4 Represents a participating entity of a joint venture that is consolidated in the Group's consolidated financial information. Limited Annual Report 2023/24
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