✨ Financial Ratios
26 JUNE
NEW ZEALAND GAZETTE
1585
| Average subvention payment and related tax adjustment | Symbol in formula | Calculations | ROF | ROE | ROI |
|---|---|---|---|---|---|
| System fixed assets at year beginning at book value (SFAbv0) | v | =[(s₀+s₁) (1+d)]/2 ⇔ (s₀+s₁-s₀s₁0.2 | N/A | Divide by 2 | N/A |
| System fixed assets at year end at book value (SFAbv1) | 60,969,000 | 60,969,000 | 60,969,000 | ||
| Average value of system fixed assets at ODV value | f | =(SFA₀v+SFA₁v)/2 | Add | Add | Add |
| System Fixed assets at year beginning at ODV value (SFAodv0) | 61,644,000 | 61,644,000 | 61,644,000 | ||
| Systems fixed assets at year end at ODV value (SFAodv1) | 61,306,500 | 61,306,500 | 61,306,500 | ||
| Average value of system fixed assets at ODV value | h | =(SFA₀odv+SFA₁odv)/2 | Divide by 2 | Divide by 2 | Divide by 2 |
| Denominator (as adjusted) | =c-e-f+h | 65,449,596 | 57,449,192 | 65,630,596 | |
| Financial Performance Measures | EBIT ADJ/ATFE ADJ x 100/1 = | 1.84% | 0.84% | 0.96% | |
| NPAT ADJ/ATE ADJ x 100/1 = |
Key
t = standard entity tax rate
Bv = book value
Ave = average
ADJ = as adjusted
OdV = optimised deprival valuation
Subscript '0' = beginning of the financial year
Subscript '1' = end of the 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 69
Gazette.govt.nz —
NZ Gazette 2000, No 69
✨ LLM interpretation of page content
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Financial Ratios
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💰 Finance & RevenueFinancial ratios, ROF, ROE, ROI, Calculations