New Zealand Gazette – 2000 – No. 129

Page 3265

✨ Financial Performance Measures



13 SEPTEMBER
NEW ZEALAND GAZETTE
3265

SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in formula ROF ROE ROI
Revaluations ($7,000) r
Half of revaluations (28,500) r/2 deduct
Intangible assets at end of previous financial year (IA₀) 0 0 0 0 0
Intangible assets at end of current financial year (IA₁) 0 0 0 0 0
Average total intangible asset 0 0 0 0 0
Subvention payment at end of previous financial year (S₀) 0 0 0 0 0
Subvention payment at end of current financial year (S₁) 0 0 0 0 0
Subvention payment tax adjustment at end of previous financial year 0 0 0 0 0
Subvention payment tax adjustment at end of current financial year 0 0 0 0 0
Average subvention payment & related tax adjustment 0 0 0 0 0
System fixed assets at end of previous financial year at book value (SFAₘ₀) 13,203,511 m add
System fixed assets at end of current financial year at book value (SFAₘ₁) 12,844,839 add
Average value of system fixed assets at book value 13,024,175 f deduct 13,024,175 deduct
System Fixed assets at year beginning at ODV value (SFAₒdv₀) 13,203,511
System Fixed assets at end of current financial year at ODV value (SFAₒdv₁) 12,844,839
Average value of system fixed assets at ODV value 13,024,175 h add 13,024,175 add
Denominator ATFEₒdv = o - e - f + h Ave TEₒdv = k - e - m + v - f + h ATFEₒdv = o - e - f + h
13,625,071 15,369,131 13,653,571
Financial Performance Measure: ROF = OSBII⁺ₒdv/ATFEₒdv x 100 ROE = NSAT⁺ₒdv/ATFEₒdv x 100 ROI = OSBII⁺ₒdv/ATFEₒdv x 100
0.75 1.53 0.77

1 = maximum statutory income tax rate applying to corporate entities
subscript '1' = end of the current financial year
subscript '0' = end of the previous financial year
bv = book value
odv = optimised deprival valuation
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 129


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




✨ LLM interpretation of page content

🏭 Form for the Derivation of Financial Performance Measures from Financial Statements (continued from previous page)

🏭 Trade, Customs & Industry
Financial Performance Measures, ROI, ROE, ROF, Derivation Table, Input and Calculations, Symbol in formula, Revaluations, Intangible assets, Subvention payment, System fixed assets, Average value, Denominator