New Zealand Gazette – 2000 – No. 109

Page 2735

✨ Financial Performance Measures Table



25 AUGUST NEW ZEALAND GAZETTE 2735

Derivation Table Symbol in formula Input and Calculations ROF ROE ROI
Revaluations 0 r 0
Half of revaluations 0 r/2 deduct
Intangible assets at end of previous financial year (IA₀) 0
Intangible assets at end of current financial year (IA₁) 0
Average total intangible asset m 0 add 0
(or regulation 33 time-weighted average)
Subvention payment at end of previous financial year (S₀) 0
Subvention payment at end of current financial year (S₁) 0
Subvention payment tax adjustment at end of previous financial year 0
Subvention payment tax adjustment at end of current financial year 0
Average subvention payment & related tax adjustment v 0 add 0
System fixed assets at end of previous financial year at book value (SFA₀ᵥ) 100,583,000
System fixed assets at end of current financial year at book value (SFA₁ᵥ) 101,434,000
Average value of system fixed assets at book value 101,008,500 f deduct 101,008,500 deduct 101,008,500 deduct
(or regulation 33 time-weighted average)
System Fixed assets at year beginning at ODV value (SFA₀ₒ𝒹ᵥ) 100,583,000
System Fixed assets at end of current financial year at ODV value (SFA₁ₒ𝒹ᵥ) 101,434,000
Average value of system fixed assets at ODV value h 101,008,500 add 101,008,500 add 101,008,500 add
(or regulation 33 time-weighted average)
Denominator 111,477,500 108,095,609 111,477,500
ATFEᵃᵛᵉ = c + e - f + h Ave TEᵃᵛᵉ = k + e - m + v - f + h ATFEᵃᵛᵉ = c + e - ½r - f + h
Financial Performance Measure: 3.10 3.21 3.07
ROF = OSBITᵃᵛᵉ/ATFEᵃᵛᵉ x 100 ROE = NSATᵃᵛᵉ/ATEᵃᵛᵉ x 100 ROI = OSBITᵃᵛᵉ/ATFEᵃᵛᵉ x 100

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



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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