New Zealand Gazette – 2000 – No. 109

Page 2734

✨ Financial Performance Measures



2734 NEW ZEALAND GAZETTE No. 109

SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in formula ROF ROE ROI
Operating surplus before interest and income tax from financial statements 3,552,000
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) 3,552,000
Interest on cash, bank balances, and short-term investments (ISTI) 95,000
OSBIT minus ISTI 3,457,000 a 3,457,000 3,457,000
Net surplus after tax from financial statements 3,472,218
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 3,472,218 n 3,472,218
Amortisation of goodwill and amortisation of other intangibles 0 g add 0 add 0 add 0
Subvention payment 0 s add 0 add 0 add 0
Depreciation of SFA at BV (x) 3,929,422
Depreciation of SFA at ODV (y) 3,929,422
ODV depreciation adjustment 0 d add 0 add 0 add 0
Subvention payment tax adjustment 0 s*t deduct 0 deduct 0
Interest tax shield 20,000 q deduct 0 20,000
Revaluations 0 r add 0 0
Income tax 19,782 p deduct 19,782
Numerator 3,457,000 3,472,218 3,417,218
OSBITADJ = a + g + s + d NSATADJ = n + g + s + r + s*t + d OSBITADJ = a + g - q + r + s + d - p - s*t
Fixed assets at end of previous financial year (FAp) 111,525,000
Fixed assets at end of current financial year (FAc) 110,950,000
Adjusted net working capital at end of previous financial year (ANWCp) 1,146,000
Adjusted net working capital at end of current financial year (ANWCc) 1,182,000
Average total funds employed (ATFE) 112,401,500 c 112,401,500 112,401,500
(or regulation 33 time-weighted average)
Total equity at end of previous financial year (TEp) 103,169,000
Total equity at end of current financial year (TEc) 114,870,218
Average total equity 109,019,609 k 109,019,609
(or regulation 33 time-weighted average)
WUC at end of previous financial year (WUCp) 1,138,000
WUC at end of current financial year (WUCc) 710,000
Average total works under construction 924,000 e deduct 924,000 deduct 924,000 deduct 924,000
(or regulation 33 time-weighted average)


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2000, No 109


Gazette.govt.nz — PDF NZ Gazette 2000, No 109




✨ LLM interpretation of page content

💰 Form for Derivation of Financial Performance Measures (continued from previous page)

💰 Finance & Revenue
Financial statements, Operating surplus, Net surplus, Depreciation, Fixed assets, Equity, Works under construction