✨ Financial Performance Measures
30 AUGUST
NEW ZEALAND GAZETTE
2879
WESTPOWER LIMITED - LINES BUSINESS
SCHEDULE 1, PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Derivation Table | Input and Calculations | Symbol in formula | ROE | ROI |
|---|---|---|---|---|
| Operating surplus before interest and income tax | 2,358 | |||
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) | 2,358 | |||
| Interest on cash, bank balances, and short-term investments (ISTI) | 75 | |||
| OSBIT minus ISTI | 2,283 | a | ||
| Net Surplus after tax from financial statements (NSAT) | 882 | n | 882 | 882 |
| Net surplus after tax adjusted pursuant to regulation 18 | ||||
| Amortisation of goodwill and amortisation of other intangibles | - | o | add | add |
| Subvention payment | - | s | add | add |
| Depreciation of SFA at BV (r) | 1,512 | d | add | add |
| ODV depreciation adjustment | - | a' | add | add |
| Superannuation payment tax adjustment | - | q | deduct | |
| Income tax | 339 | r | deduct | |
| Revaluations | - | add | ||
| Numerator | 2,283 | (373) | ||
| Fixed assets at end of previous year (FA₀) | 51,888 | OSBIT - a + s + d + a' - q - r | 882 - o + s + d + a' - q - r - (373) | |
| Fixed assets at end of current financial year (FA₁) | 50,363 | |||
| Adjusted net working capital at end of previous financial year (ANWC₀) | (2,419) | |||
| Adjusted net working capital at end of current financial year (ANWC₁) | (753) | |||
| Average total funds employed (ATFE) | 49,440 | c | 49,440 | 49,440 |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2000, No 114
Gazette.govt.nz —
NZ Gazette 2000, No 114
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