New Zealand Gazette – 2000 – No. 129

Page 3264

✨ Financial Performance Measures



NEW ZEALAND GAZETTE

No. 129

SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in Formulae ROI ROE ROF
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIIT) 2,12,061 a 102,814 102,814 102,814
Operating surplus before interest and income tax from financial statements 212,061
Interest on cash, bank balances, and short-term investments (IST) 109,247 b 0
QSBIT minus IST c 235,055
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) d 235,055
Amortisation of goodwill and amortisation of other intangibles 255,055 e
Subvention payment 477,467 f
Depreciation of SFA at BV (k) g 36,052
Depreciation of SFA at ODV (j) h (57,000)
CDV depreciation adjustment i (22,894)
Suvvention payment tax adjustment j
Interest tax shield k
Revaluations l
Income tax m
Numerator n 102,814 = a + g - i - m 235,055 = NSAT + m + g - i - k OSBIIT = a + g - i
Fixed assets at end of previous financial year (FAp) 13,551,031 o
Fixed assets at end of current financial year (FAc) 13,155,731 p
Adjusted net working capital at end of previous financial year (ANWCp) 536,770 q
Adjusted net working capital at end of current financial year (ANWCc) 7,384 r
Average total funds employed (ATFE) 13,625,448 s 102,814 = (o + q) x 0.5 + a - g + i
Total equity at end of previous financial year (TEp) 13,301,480 t 15,437,503
Total equity at end of current financial year (TEc) 15,369,508 u
Average total equity (ATE) v 15,369,608
WUC at end of previous financial year (WUCp) 754 w
WUC at end of current financial year (WUCc) x
Average total works under construction 377 y 377 = deduct


Next Page →



Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2000, No 129


Gazette.govt.nz — PDF NZ Gazette 2000, No 129




✨ LLM interpretation of page content

🏭 Notes to and forming part of the Financial Statements for Buller Electricity Limited (continued from previous page)

🏭 Trade, Customs & Industry
Financial Performance Measures, ROI, ROE, ROF, Operating Surplus, Net Surplus, Amortisation, Subvention Payment, Depreciation, Fixed Assets, Total Equity, Works Under Construction