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 PDF NZ Gazette 2000, No 114


Gazette.govt.nz PDF NZ Gazette 2000, No 114





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