CSL Annual Report 2024

Note 20: Parent Entity Information Information relating to CSL Limited (parent entity) (a) Summary financial information 2024 2023 The individual financial statements for the parent entity show the following aggregate amounts: US$m US$m Profit for the year 448 931 Total comprehensive income 448 931 Current assets 65 375 Total assets 11,280 11,438 Current liabilities 90 460 Total liabilities 5,353 4,806 Contributed equity 557 517 Reserves (54) (54) Retained earnings 5,424 6,169 Net assets / Total equity 5,927 6,632 (b) Guarantees entered into by the parent entity The parent entity provides certain financial guarantees in the ordinary course of business. No liability is recognised in relation to these guarantees as the fair value of the guarantees is immaterial. These guarantees are mainly related to the external debt facilities of the Group. In addition, the parent entity provides letters of comfort to indicate support for certain controlled entities to the amount necessary to enable those entities to meet their obligations as and when they fall due, subject to certain conditions (including that the entity remains a controlled entity). For information about guarantees given by the parent entity, please refer above and to Note 19. (c) Commitments and contingencies The parent entity did not have any material contractual commitments for the acquisition of property, plant and equipment as at 30 June 2024 and 2023. In addition, the parent entity did not have any material contingent liabilities as at 30 June 2024 and 2023. Note 21: Non-Controlling Interests Vifor Fresenius Medical Care Renal Pharma (VFMCRP) is the only Group's subsidiary with material non-controlling interests. VFMCRP is registered in St. Gallen, Switzerland. The Group owns 55% of the share capital and voting rights of VFMCRP, while Fresenius Medical Care (FMC) holds 45% of the share capital and voting rights. The non-controlling shareholder has extensive protection rights. In the event of disagreement, the Group has the casting vote within a defined escalation process. 2024 2023 Summarised financial information (before any intercompany eliminations) of VFMCRP: US$m US$m Statement of Comprehensive Income information: Net sales 755 786 Other income 22 24 Operating profit 159 120 Net profit 157 112 Balance Sheet information: Current assets 807 757 Non-current assets 2,803 2,986 Current liabilities 297 201 Non-current liabilities 360 392 Equity 2,953 3,150 Statement of Cash flows information: Cash flow from operating activities 318 387 VFMCRP paid dividends of $74m during the year ended 30 June 2024 to FMC (2023: $154m). 144 Notes to the Financial Statements Limited Annual Report 2023/24

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