✨ Financial Performance Measures
2926
NEW ZEALAND GAZETTE
No. 116
| Financial Performance Measure: | Input & calculations | Symbol in formula | ROF | ROE | ROI |
|---|---|---|---|---|---|
| Fixed Assets at end of previous financial year (FA0) | 142,009 | c | 147,642 | 225,781 | 147,642 |
| Fixed Assets at end of current financial year (FA1) | 146,793 | ||||
| Adjusted Net Working Capital at end of previous financial year (ANWC0) | 2,593 | ||||
| Adjusted Net Working Capital at end of current financial year (ANWC1) | 3,889 | ||||
| Average total funds employed (AIFE) | =(FA0+FA1+ANWC0+ANWC1)/2 | ||||
| Total Equity at end of previous financial year (TE0) | 224,656 | k | 1,087 | 1,087 | 1,087 |
| Total Equity at end of current financial year (TE1) | 226,906 | ||||
| Average total equity | =(TE0+TE1)/2 | ||||
| Works under construction at end of previous financial year (WUC0) | 604 | e | 136,644 | 136,644 | 136,644 |
| Works under construction at end of current financial year (WUC1) | 1,569 | r/2 | |||
| Average total Works under construction | =(WUC0+WUC1)/2 | ||||
| Revaluation’s | m | ||||
| Half of revaluation’s | =r/2 | ||||
| Intangible assets at end of previous financial year (IA0) | |||||
| Intangible assets at end of current financial year (IA1) | |||||
| Average Total Intangible asset | =(IA0+IA1)/2 | ||||
| Subvention payment for previous financial year (S0) | |||||
| Subvention payment current financial year (S1) | |||||
| Subvention payment tax adjustment for previous financial year | =S0*t | ||||
| Subvention payment tax adjustment for current financial year | =S1*t | ||||
| Average subvention payment & related tax adjustment | =[(S0+S1)(1-t)]/2 | v | 136,644 | 136,644 | 136,644 |
| System Fixed assets at end of previous financial year at book value (SFAbv0) | 133,917 | f | |||
| System Fixed assets at end of current financial year at book value (SFAbv1) | 139,370 | ||||
| Average value of system fixed assets at book value | =(SFAbv0+SFAbv1)/2 | ||||
| System Fixed assets at end of previous financial year at ODV value (SFAodv0) | 133,917 | h | 146,554 | 224,694 | 146,554 |
| System Fixed assets at end of current financial year at ODV value (SFAodv1) | 139,370 | ||||
| Average value of system fixed assets at ODV value | =(SFAodv0+SFAodv1)/2 | ||||
| Denominator (as adjusted) | 14.4% | 7.2% | 9.0% |
Key: t = maximum statutory income tax rate applying to corporate entities bv = book value ave = average odv = optimised deprivial valuation subscript '0' = end of the previous financial year subscript '1' = end of the current financial year ROF = Return on funds ROE = return on equity ROI = return on investment
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2000, No 116
Gazette.govt.nz —
NZ Gazette 2000, No 116
✨ LLM interpretation of page content
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Statement of Performance Measures for WEL Energy Group Limited
(continued from previous page)
🏭 Trade, Customs & IndustryFinancial Measures, Efficiency Measures, Return on Funds, Return on Equity, Return on Investment, Direct Line Cost, Indirect Line Cost, ODV Valuation