New Zealand Gazette – 1999 – No. 98

Page 2368

✨ Financial Performance Metrics



2368

NEW ZEALAND GAZETTE

No. 98

Derivation Table Symbol in formula Input Column ROF ROE ROI
Earnings before interest and tax (EBIT) a 3,352,041 3,492,033 N/A 3,352,041
Net profit after tax (NPAT) n 2,215,675 N/A 2,215,675 N/A
Amortised Goodwill g 0 0 0 0
Subvention Payment s 0 0 0 0
Depreciation of SFA at BV d 1,475,428 add add add
Depreciation of SFA at ODV 1,365,436 add 1,475,428 1,475,428
ODV Depreciation tax adjustment 36,297 deduct 1,365,436 1,365,436
Subvention Payment tax adjustment b 0 deduct 36,297 36,297
Interest Tax Shield q 14,871 N/A N/A 14,871
Revaluations r 164,849 N/A N/A 164,849
Income tax p 1,091,303 N/A N/A 1,091,303
Numerator (as adjusted) = a * g + s + d = n + g + s - s1 + d - b = a + g - q + r + s + d - p - s1 - b
Fixed Assets at year beginning (FA₀) 33,855,412 33,855,412 N/A 33,855,412
Fixed Assets at year end (FA₁) 33,086,247 add N/A 33,086,247
Net Working Capital at year beginning (NWC₀) 436,025 add N/A 436,025
Net Working Capital at year end (NWC₁) 713,929 add N/A 713,929
Average total funds employed (ATFE) 34,045,807 divide by 2 34,666,848 34,045,807
Total Equity at year beginning (TE₀) c 33,787,467
Total Equity at year end (TE₁) 35,546,228
Average total equity divide by 2
WUC at year beginning (WUC₀) k 996,030 add 996,030 add
WUC at year end (WUC₁) 1,746,052 add 1,746,052 add
Average total Works under Construction 1,371,041 divide by 2 1,371,041 divide by 2
Revaluations e 164,849 N/A N/A 164,849
Denominator (as adjusted)
System Fixed assets at year beginning at book value (SFAbook,0) f 33,279,630 add 33,279,630 add
System Fixed assets at year end at book value (SFAbook,1) 32,538,453 add 32,538,453 add
Average value of system fixed assets at book value 32,909,042 divide by 2 32,909,042 divide by 2
System Fixed assets at year beginning at ODV value (SFAODV,0) h 33,279,630 add 33,279,630 add
System Fixed assets at year end at ODV value (SFAODV,1) 32,538,453 add 32,538,453 add
Average value of system fixed assets at ODV value 32,909,042 divide by 2 32,909,042 divide by 2
Financial Performance Measure:
EBITadj/ATFEadj x 100/1 = 10.60% 6.88%
PATadj/ATFEadj x 100/1 = 7.62%
= c - e - f + h
= k - o - m + v - f + h
= c - e - Yfr - f + h
EBITadj/ATFEadj x 100/1 =


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✨ LLM interpretation of page content

💰 Financial Instruments (continued from previous page)

💰 Finance & Revenue
Financial Instruments, Credit Risk, Interest Rate Risk, Foreign Exchange Risk, Currency Risk, Off-Balance Sheet Instruments, Fair Values