In the Directors’ of Australian Rail Track Corporation Ltd.’s (“the consolidated entity”) opinion:
(a)
the consolidated financial statements and notes set out on pages 36 to 92 are in accordance with the
Corporations Act 2001, including:
(i)
complying with Accounting Standards, the Corporations Regulations 2001 and other mandatory
professional reporting requirements, and
(ii)
giving a true and fair view of the consolidated entity’s financial position as at 30 June 2014 and of its
performance for the year ended on that date, and
(b)
the financial statements and notes set out on pages 36 to 92 are also in accordance with the international
financial reporting standards issued by the International Accounting Standards Board; and
(c)
there are reasonable grounds to believe that the consolidated entity will be able to pay its debts as and when
they become due and payable.
This declaration is made in accordance with a resolution of Directors.
J Caldon
Director
Signed in Sydney on the 28th of August 2014
DIRECTORS’
DECLARATION
30 JUNE 2014
93
