New Zealand Gazette – 1999 – No. 164

Page 3939

✨ Financial Performance Measures

5 NOVEMBER

NEW ZEALAND GAZETTE

Derivation Table

	Symbol in formula	Input Column	Calculations	ROF	ROE	ROI
Earnings before interest and tax (EBIT)	a	777,004		777,004	N/A	777,004
Net profit after tax (NPAT)		520,500	add	N/A	520,500	N/A
Amortised Goodwill	g	0	add	0	add	0
Subvention Payment	s	0	add	0	add	0
Depreciation of SFA at BV	d	434,559	add	434,559	add	434,559
Depreciation of SFA at ODV		434,559	deduct	434,559	deduct	434,559
ODV Depreciation tax adjustment	b	0	N/A	N/A	N/A	0
Subvention Payment tax adjustment		0	s'	N/A
Interest Tax Shield	q	461	deduct	N/A	N/A	461
Revaluations	r	8,893,652	add	8,893,652	N/A	8,893,652
Income tax	p	256,365	deduct	256,365		256,365
Numerator (as adjusted)	FA	No entry	= a + g + s - d	777,004	N/A	941,045
			- p + r + s'			- b

| Fixed Assets at year beginning (FA₁) | | 4,689,626 | | 4,689,626 | N/A | 4,689,626 |
| Fixed Assets at year end (FA₂) | | 13,551,031 | add | 13,551,031 | N/A | |
| Net Working Capital at year beginning (NWC₁) | | -205,037 | add | -205,037 | N/A | |
| Net Working Capital at year end (NWC₂) | | 1,596,298 | add | 1,596,298 | N/A | 1,596,298 |
| Average total funds employed (ATFE) | c | No entry | = (FA₁ + FA₂ + NWC₁ + NWC₂) / 2 | 9,815,959 | N/A | 9,815,959 |

| Total Equity at year beginning (TE₁) | | 4,617,031 | | | 4,617,031 | N/A |
| Total Equity at year end (TE₂) | | 15,301,480 | add | | 15,301,480| N/A |
| Average total equity | k | No entry | = (TE₁ + TE₂) / 2 | | 9,959,256 |

| WUC at year beginning (WUC₁) | | 42,022 | | 42,022 | | 42,022 |
| WUC at year end (WUC₂) | | 754 | add | 754 | | 754 |
| Average total Works under Construction (WUC) | e | No entry | = (WUC₁ + WUC₂) / 2 | 21,388 | | 21,388 |

| Revaluations | r | 8,893,652 | | N/A | N/A | 8,893,652 |
| Goodwill asset at year beginning (GW₁) | | N/A | | N/A | add 0 |
| Goodwill asset at year end (GW₂) | | N/A | N/A | N/A | |
| Average Goodwill asset | m | No entry | = (GW₁ + GW₂) / 2 | 0 | |

| Subvention payment at year beginning (S₁) | | 0 | | N/A | N/A |
| Subvention payment at year end (S₂) | | 0 | add | N/A | |
| Subvention payment tax adjustment at year beginning (sᵢ) | | 0 | deduct | N/A |
| Subvention payment tax adjustment at year end (sₜ) | | 0 | deduct | N/A |
| Average subvention payment + related tax adjustment | v | No entry | = (s₁ + s₂ + sᵢ + sₜ) / 2 | N/A | 0 |

| System Fixed assets at year beginning at book value (SFA₁) | | 4,382,426 | add | 4,382,426 |
| System Fixed assets at year end at book value (SFA₂) | | 13,203,511 | add | 13,203,511 |
| Average value of system fixed assets at book value | f | No entry | = (SFA₁ + SFA₂) / 2 | 8,792,969 |

| System Fixed assets at year beginning at ODV value (SFA₁..) | | 13,204,594 | add | 13,204,594 |
| System Fixed assets at year end at ODV value (SFA₂..) | | 13,203,511 | add | 13,203,511 |
| Average value of system fixed assets at ODV value | h | No entry | = (SFA₁.. + SFA₂..) / 2 | 13,204,053 |

Financial Performance Measure

Measure	Formula	Value
Return on Funds (ROF)	EBIT^(ADJ) / ATFE^(ADJ) × 100/1	5.47%
Return on Equity (ROE)	NPAT^(ADJ) / ATE^(ADJ) × 100/1	3.63%
Return on Investment (ROI)	EBIT^(ADJ) / ATFE^(K) × 100/1	96.47%

Key

t = standard entity tax rate
bv = book value
ave = average
adj = as adjusted
odv = optimised deprival valuation
superscript 0 = beginning of the financial year
superscript 1 = end of the financial year

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VUW Te Waharoa — NZ Gazette 1999, No 164

NZLII — NZ Gazette 1999, No 164

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

🏭 Derivation Table for Financial Performance Measures

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Performance, EBIT, NPAT, ROF, ROE, ROI, Derivation Table

🏭 Financial Performance Measure

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Performance, ROF, ROE, ROI, Measures

🏭 Key for Financial Terms

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Terms, Key, Definitions

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