✨ Financial Performance Measures




NEW ZEALAND GAZETTE

13 SEPTEMBER

2829

Regulation 15

Disclosure by line owners of financial and efficiency performance measures

1. Financial performance measures

1999 1998 1997
(a) Accounting return on total assets 10.64% 12.22% 10.13%

The strict interpretation for accounting return on total assets from the regulations excludes non-current assets other than fixed assets.

If these other non current assets were included in the total assets, this performance measure would be:

1999 1998 1997
10.62% 12.00% 9.94%
1999 1998 1997
(b) Accounting return on equity -0.95% 6.62% 6.45%
(c) Accounting rate of profit 6.82% 9.51% 35.25%

2. Efficiency performance measures

1999 1998 1997
$ $ $
(a) Direct line costs per km 2,565 2,328 4,207
(b) Indirect line costs per customer* 160 202 163
  • Due to one-off costs associated with restructuring, the actual indirect costs were higher. If the costs associated with restructuring were included, the indirect cost per km in 1999 would be $181.


Next Page →

PDF embedding disabled (Crown copyright)

View this page online at:


VUW Te Waharoa PDF NZ Gazette 1999, No 118


NZLII PDF NZ Gazette 1999, No 118





✨ LLM interpretation of page content

🏭 Financial Position Statement for Orion New Zealand Limited (continued from previous page)

🏭 Trade, Customs & Industry
Financial statements, Accounting policies, Reporting entity, Measurement base, Fixed assets, Depreciation, Taxation, Valuation of inventories, Changes in accounting policies, Internal sales

🏭 Disclosure by line owners of financial and efficiency performance measures

🏭 Trade, Customs & Industry
Financial performance, Efficiency performance, Accounting return, Direct line costs, Indirect line costs