✨ Financial Performance Measures
2880
NEW ZEALAND GAZETTE
No. 114
WESTPOWER LIMITED - LINES BUSINESS
SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Total equity at end of previous financial year (TE₀) | 39,548 | |||||||
| Total equity at end of current financial year (TE₁) | 40,333 | |||||||
| Average total equity | k | 39,940 | ||||||
| WUC at end of previous financial year (WUC₀) | 467 | |||||||
| WUC at end of current financial year (WUC₁) | - | |||||||
| Average total works under construction | e | deduct | (234) | deduct | (234) | |||
| Revaluations | r | 234 | ||||||
| Half of revaluations | r/2 | deduct | ||||||
| Intangible assets at end of previous financial year (IA₀) | - | |||||||
| Intangible assets at end of current financial year (IA₁) | - | |||||||
| Average total intangible asset | m | add | - | |||||
| Subvention payment at end of previous financial year (S₀) | - | |||||||
| Subvention payment at end of current financial year (S₁) | - | |||||||
| Subvention payment tax adjustment at end of previous financial year | - | |||||||
| Subvention payment tax adjustment at end of current financial year | - | |||||||
| Average subvention payment and related tax adjustment | v | add | - | |||||
| System fixed assets at end of previous financial year at book value (SFA₀) | 50,332 | |||||||
| System fixed assets at end of current financial year at book value (SFA₁) | 49,370 | |||||||
| Average value of system fixed assets at book value | f | deduct | (49,851) | deduct | (49,851) | deduct | ||
| System fixed assets at year beginning at ODV value (SFA₀) | 50,332 | |||||||
| System fixed assets at end of current financial year at ODV value (SFA₁) | 49,370 | |||||||
| Average value of system fixed assets at ODV value | h | add | 49,851 | add | 49,851 | add | ||
| Denominator | 49,206 | 39,707 | ||||||
| ATTE^{ADJ} = h-e-m+v+h | ATTE^{ADJ} = k-e-m+v+h | |||||||
| Financial performance measure | 4.64 | 2.22 | ||||||
| ROE=EBIT/ATTE^{ADJ} x 100 | ROE=NIAT/ATTE^{ADJ} x 100 |
t = maximum statutory income tax rate applying to corporate entities bv = book value ave = average odv = optimised deprival valuation subscript '0' = end of previous financial year
subscript '1' = end of current financial year ROF = return on funds ROE = return on equity ROI = return on investment
Next Page →
Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2000, No 114
Gazette.govt.nz —
NZ Gazette 2000, No 114
✨ LLM interpretation of page content
🏭
Westpower Limited Financial Performance Measures
(continued from previous page)
🏭 Trade, Customs & IndustryElectricity, Financial Performance, Westpower Limited, Financial Statements