New Zealand Gazette – 2000 – No. 124

Page 3162

✨ Financial Performance Measures

3162

NEW ZEALAND GAZETTE

No. 124

SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table	Input and Calculations	Symbol In formula	ROF	ROI
Revaluations
Half of revaluations	0	0
Intangible assets at end of previous financial year (IA₀)	0	0
Intangible assets at end of current financial year (IA₁)	0	0
Average total intangible asset	0	0
Subvention payment at end of previous financial year (S₀)	0	0
Subvention payment at end of current financial year (S₁)	0	0
Subvention payment tax adjustment at end of previous financial year	0	0
Subvention payment tax adjustment at end of current financial year	0	0
Average subvention payment & related tax adjustment	0	0
System fixed assets at end of previous financial year at book value (SFAₖ₀)	33,862	r/2
System fixed assets at end of current financial year at book value (SFAₖ₁)	102,772	m
Average value of system fixed assets at book value (or regulation 33 time-weighted average)	68,327	f	add	deduct
System fixed assets at year beginning at ODV value (SFAₒ₀)	113,933
System fixed assets at end of current financial year at ODV value (SFAₒ₁)	114,368
Average value of system fixed assets at ODV value (or regulation 33 time-weighted average)	114,135	h	add	deduct
Denominator			116,454	114,135
Financial Performance Measure:			ATFE^ODV = c - e - f + h	ATFE^BDV = c - e - X₆ - f + h
			ROF = OSBIT^ODV / ATFE^ODV x 100	ROI = OSBIT^BDV / ATFE^BDV x 100
			6.7	6.6