Note 20: Parent Entity Information Information relating to CSL Limited (parent entity) a. Summary financial information 2026 2025 The individual financial statements for the parent entity show the following aggregate amounts: US$m US$m Net profit for the year 472 583 Total comprehensive income 472 583 Current assets 188 111 Total assets 9,697 10,405 Current liabilities 196 137 Total liabilities 6,139 5,213 Contributed equity (120) 574 Reserves (54) (54) Retained earnings 3,732 4,672 Total equity 3,558 5,192 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, see below and 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 2026 and 2025. In addition, the parent entity did not have any material contingent liabilities as at 30 June 2026 and 2025. Note 21: Non-Controlling Interests Vifor Fresenius Medical Care Renal Pharma (VFMCRP) is the Group's only 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 certain protection rights. In the event of disagreement, the Group has the casting vote within a defined escalation process. 2026 2025 Summarised financial information (before any intercompany eliminations) of VFMCRP: US$m US$m Statement of Comprehensive Income information: Net sales 1,075 878 Other income 13 18 Operating (loss)/profit (1,095) 307 Net (loss)/profit for the year6 (906) 302 Balance Sheet information: Current assets 1,150 1,371 Non-current assets 1,016 2,660 Current liabilities 278 662 Non-current liabilities 112 342 Total equity 1,776 3,027 Statement of Cash flows information: Cash flows from operating activities 457 535 VFMCRP paid dividends of $155m during the year ended 30 June 2026 to FMC (2025: $100m). 131 Notes to the Financial Statements 6 Net loss for the year ended 30 June 2026 for VFMCRP includes impairment and related expenses of $1,298m net of tax. 131 CSL Limited Annual Report 2025/26
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