Financial Disclosure




NEW ZEALAND GAZETTE

No. 107


Horowhenua Energy Limited Line Business – Disclosure 1999

Symbol in formula Calculations ROF ROE
v =((s+h)*(1-t)/2 N/A 0
÷((s2+s1)/2+Ts+Tp) Divide by 2
f = (SFAbv0) 66,045,583 66,045,583
= (SFAend+SFAstart)/2 Add Add
System fixed assets at book value (SFAbv0) 60,969,000 60,969,000
h = (SFZodv1) Divide by 2 Divide by 2
= (SFAodvstart+SFAodvend)/2 63,507,292 63,507,292
System Fixed assets at year end at ODV value Add Add
(SFAodv1) 66,045,583 66,045,583
Systems fixed assets at year beginning at ODV value Divide by 2 Divide by 2
(SFZodv0) 60,969,000 60,969,000
Denominator (as adjusted) 63,507,292 63,507,292
Financial Performance Measures 4.09% 4.57%
= e=c-m-r-f+h 61,548,109
= EBIT ADJ/ATE ÷ NPAT ADJ/ATE NPAT ADJ/ATE ADJ x 100/1
ADJ = 100/1 x 100/1 x 100/1
EBIT ADJ/ATE 67,664,830
2.30%

Key

T = standard entity tax rate

By = book value

Ave = average

ADJ = as adjusted

ODV = optimised deprival valuation

Subscript '1' = beginning of the financial year

Subscript '0' = end of the financial year

ROF = return on funds

ROE = return on equity

ROI = return on investment


Note: The system fixed assets at year beginning take into account changes from the ODV valuation, as at 1 April 1998. These changes are not reflected in the comparative amounts in the financial statements.



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Electricity, Financial Disclosure, Performance Measures, Horowhenua Energy Limited, ROF, ROE, ROI, Financial Performance, System Fixed Assets