✨ Financial Performance Measures
NEW ZEALAND GAZETTE
No. 77
1850
SCHEDULE I - PART 7
DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Input and Calculations | Symbol in formula | ROF | ROE | ROC |
|---|---|---|---|---|
| Operating surplus before interest and income tax from financial statements | 3,502,169 | |||
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) | 3,502,182 | a | 3,347,618 | 3,347,618 |
| Interest on cash, bank balances, and short-term investments (IST) | 154,556 | |||
| OSBIT minus IST | 3,347,626 | b | ||
| Net surplus after tax adjusted pursuant to regulation 18 (NSAT) | 2,325,882 | a | ||
| Amortisation of goodwill and amortisation of other intangibles | 0 | c | ||
| Subvention payment | 0 | d | ||
| Depreciation of SPA at ODV (i) | 1,416,705 | e | ||
| ODV depreciation adjustment | f | |||
| Subvention payment tax adjustment | g | |||
| Interest tax shield | 21 | h | ||
| Revolutions | -258,231 | i | ||
| Income tax | 1,176,269 | j | ||
| Numerator | k | 2,325,882 | 2,325,882 | |
| Fixed assets at end of previous financial year (FAₚ) | 33,086,247 | |||
| Fixed assets at end of current financial year (FAₒ) | 32,053,148 | l | ||
| Adjusted net working capital at end of previous financial year (ANWCₚ) | 2,459,291 | m | ||
| Adjusted net working capital at end of current financial year (ANWCₒ) | 2,338,397 | n | ||
| Average total funds employed (ATFE) (or regulation 33 time-weighted average) | 35,469,092 | o | ||
| Total equity at end of previous financial year (TEₚ) | 35,421,226 | p | ||
| Average total equity (ATE) (or regulation 33 time-weighted average) | 36,489,092 | q | ||
| WUC at end of previous financial year (WUCₚ) | 1,746,052 | r | ||
| Average total works under construction (or regulation 33 time-weighted average) | 2,122,854 | s |
| Formula | ROC Calculation | ROE Calculation | ROF Calculation |
|---|---|---|---|
| (a) / ((o + p) / 2) | 3,347,618 / 35,469,092... | ||
| (k) / ((q + q) / 2) | 2,325,882 / 36,489,092 | ||
| (NSAT + (a * (j / g))) / (a + g) | 2,325,882 | ||
| GSBIT | 3,347,618 | ||
| add | add | ||
| add | add | ||
| add | add | add | |
| deduct | |||
| deduct | |||
| deduct | deduct | ||
| (a + g - j) | 259,237 | 1,973,204 | |
| (a + g) | 1,716,264 | ||
| (a) | 3,347,618 | ||
| (a - d) | 3,347,618 | ||
| 35,469,092 (deduct) | |||
| 1934.454 (deduct) |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2000, No 77
Gazette.govt.nz —
NZ Gazette 2000, No 77
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Derivation of Financial Performance Measures
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