New Zealand Gazette – 2000 – No. 108

Page 2704

✨ Financial Performance Measures



2704
NEW ZEALAND GAZETTE
No. 108

DERIVATION TABLE

Financial Performance Measure INPUT AND CALCULATIONS SYMBOL IN FORMULA ROF ROE ROI
Intangible assets at end of current financial year (IA₁) 0
Average total intangible asset 0 add 0
Subvention payment at end of previous financial year (S₀) 81,112
Subvention payment at end of current financial year (S₁) 70,663
Subvention payment tax adjustment at end of previous financial year 26,767
Subvention payment tax adjustment at end of current financial year 23,319
Average subvention payment and related tax adjustment 50,845 v add 50,845
System fixed assets at end of previous financial year at BV (SFA₀BV) 36,489,276
System fixed assets at end of current financial year at BV (SFA₁BV) 41,526,496
Average value of system fixed assets at BV 39,007,886 f deduct 39,007,886
System fixed assets at year beginning at ODV value (SFA₀ODV) 142,912,884
System Fixed assets at end of current financial year at ODV value (SFA₁ODV) 143,940,981
Average value of system fixed assets at ODV value 143,426,933 h add 143,426,933
Denominator (or regulation 33 time-weighted average) 144,278,011 144,278,011
ATFE^ADJ = c-e·f·h Ave TE^ADJ = k-e·m+v-f+h ATPE^ADJ = c-e·½·f·h
ROF=OSBHT·ADJ/ATFE·ADJ x 100 ROE=NSAT·ADJ/ATE·ADJ x 100 ROI=OSBHT·ADJ/ATPE·ADJ x 100
2.30 1.23
1.47

Note:

  • t = maximum statutory income tax rate applying to corporate entities
  • subscript '0' = end of the previous financial year
  • subscript '1' = end of the current financial year
  • BV = book value
  • ave = average
  • ROF = return on funds
  • ROE = return on equity
  • ROI = return on investment


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2000, No 108


Gazette.govt.nz — PDF NZ Gazette 2000, No 108




✨ LLM interpretation of page content

💰 Disclosure of Financial Statements under Electricity (Information Disclosure) Regulations (continued from previous page)

💰 Finance & Revenue
Financial Performance Measures, Intangible Assets, Subvention Payments, System Fixed Assets, Return on Funds, Return on Equity, Return on Investment