New Zealand Gazette – 2000 – No. 111

Page 2805

✨ Financial Performance Measures



NEW ZEALAND GAZETTE

28 AUGUST

2805

PART 1 - DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

3.2 Schedule 7: Derivation of Financial Performance Measures from Financial Table

Derivation Table Symbol in formula Input and Calculations ($'000)
Operating surplus before interest and income tax adjusted pursuant to regulation 18. (OSBIIT) - 163,926
Operating surplus before interest and income tax from financial statements - 163,926
Interest on cash, bank balances, and short-term investments (ISTI) - 836
OSBIIT minus ISTI - 163,090
Net surplus after tax from financial statements (NSAT) a 68,431
Net surplus after tax adjusted pursuant to regulation 18 n 68,431
Amortisation of goodwill and amortisation of other intangibles g 13,475
Subvention payment - s 3,600
Depreciation of SFA at BV (x) - 37,545
Depreciation adjustment d 7,920
ODV depreciation adjustment s* -
Subvention payment tax adjustment - 22,549
Interest tax shield q (12,362)
Revaluations r 26,328
Income tax p 4,418
Income tax adjustment on amortisation of other intangibles - 4,414

Formulas and Calculations

ROE
a = n + g + d + s* - q + r
= 68,431 + 13,475 + 7,920 + 22,549 - 12,362 + 26,328
= 126,341
ROF
add: a + d
= 68,431 + 7,920
= 76,351
add: p
= 4,418
deduct: q
= (12,362)
add: r
= 26,328
deduct: t
= 4,414
OSBII(ad) = a + g + s - p + d + q + r
= n + g + s + d - p + q + r
ir + s + q - p
= 106,598


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2000, No 111


Gazette.govt.nz — PDF NZ Gazette 2000, No 111




✨ LLM interpretation of page content

🏭 Notes to Financial Statements of UnitedNetworks Limited (continued from previous page)

🏭 Trade, Customs & Industry
Financial, Performance Measures, Efficiency, Return on Equity, Return on Investment, Regulations