New Zealand Gazette – 2000 – No. 125

Page 3188

✨ Financial Performance Measures



3188 NEW ZEALAND GAZETTE No. 125

SCANPOWER LIMITED - LINES BUSINESS
FINANCIAL PERFORMANCE MEASURES - Derivation Table (Part 7)
FOR THE YEAR ENDED 31 MARCH 2000

Input and Calculations Symbol in formula ROF ROE ROI
WUC at end of previous financial year (WUC0) 0
WUC at end of current financial year (WUC1) 68,037
Average total works under construction 34,019 e deduct 34,019 deduct 34,019 deduct 34,019
Revaluations 0 r
Half of revaluations 0 r/2 deduct
Intangible assets at end of previous financial year (IA0) 0
Intangible assets at end of current financial year (IA1) 0
Average total intangible asset 0 m add 0
Subvention payment at end of previous financial year (S0) 0
Subvention payment at end of current financial year (S1) 0
Subvention payment tax adjustment at end of previous financial year 0
Subvention payment tax adjustment at end of current financial year 0
Average subvention payment & related tax adjustment 0 v add 0
System fixed assets at end of previous financial year at book value (SFAbv0) 3,992,288
System fixed assets at end of current financial year at book value (SFAbv1) 4,016,983
Average value of system fixed assets at book value 4,004,636 f deduct 4,004,636 deduct 4,004,636 deduct 4,004,636
System Fixed assets at year beginning at ODV value (SFAodv0) 15,117,823
System Fixed assets at end of current financial year at ODV value (SFAodv1) 15,154,249
Average value of system fixed assets at ODV value 15,136,036 h add 15,136,036 add 15,136,036 add 15,136,036
Denominator 16,084,503 17,656,958 16,084,503
ATFEROF = k - e - m + v - f + h Ave TEROE = k - e - m + v - f + h ATFEROI = c - e - m - v - f + h
Financial Performance Measure: (1.49) (1.57) (2.36)
ROF = OSBIT(a-t)/ATFEROF x 100 ROE = NPAT(a-t)/ATE' x 100 ROI = OSBIT(a-t)/ATFEROI 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 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 — PDF NZ Gazette 2000, No 125


Gazette.govt.nz — PDF NZ Gazette 2000, No 125




✨ LLM interpretation of page content

🏭 ScanPower Limited - Lines Business Financial Performance Measures for the Year Ended 31 March 2000 (continued from previous page)

🏭 Trade, Customs & Industry
Financial performance, ROI, ROE, ROF, Operating surplus, Net surplus, Subvention payment, Depreciation, Income tax