Australian Rail Track Corporation 2014 Annual Report - page 45

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
01 Summary of significant accounting policies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
02 Changes in accounting policies. 53
03 Significant accounting estimates and judgements. 56
04 Revenue. 57
05 Expenses. 58
06 Financial assets and financial liabilities. 59
07 Income tax expense/(benefit) . 61
08 Non-financial assets and liabilities . 63
09 Equity . 74
10 Cash flow information . 76
11 Capital management . 77
12 Financial risk management . 78
13 Subsidiaries . 86
14 Contingencies . 86
15 Commitments . 87
16 Directors and Key Management Personnel disclosures . 88
17 Remuneration of auditors. 89
18 Related party disclosures. 90
19 Significant events after the balance date . 90
20 Parent entity financial information . 91
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