New Zealand Gazette – 2000 – No. 93

Page 2334

✨ Financial Performance Measures Derivation



2334
NEW ZEALAND GAZETTE
No. 93

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

Derivation Table Input and Calculations Symbol in formula ROF ROI
Operating surplus before interest and income tax from financial statements 4,536,163 a add 4,536,163
Operating surplus before interest and income tax adjusted pursuant to regulation 19 (OSBIt) 4,536,163 a add 4,536,163
Interest on cash, bank balances, and short-term investments (RSTI) 0 b add 0
OSBIt minus RSTI 4,536,163 a - b add 4,536,163
Net surplus after tax from financial statements 5,547,550 n add 5,547,550
Amortisation of goodwill and amortisation of other intangibles 0 g add 0
Subvention payment 233,364 s add 233,364
Depreciation of SFA at BV (X) 389,364 d add 389,364
ODV depreciation adjustment 0 s* deduct 0
Subvention payment tax adjustment 233,155 q deduct 233,155
Interest tax shield 0 r add 0
Revaluations 209,440 p deduct 209,440
Income tax 384,003 384,003
Numerator OSBIt + c = a + g + s - s* + d OSBIt + c = a + g + s - s* + d
NSAT = n + g + s - s* + d NSAT = n + g + s - s* + d
Fixed assets at end of previous financial year (FA₁) 71,516,677 71,516,677
Fixed assets at end of current financial year (FA₂) 73,323,159 73,323,159
Adjusted net working capital at end of previous financial year (ANWC₁) -3,577,364 -3,577,364
Adjusted net working capital at end of current financial year (ANWC₂) -4,610,893 -4,610,893
Average total funds employed (ATFE) 68,581,739 c 68,581,739
(or regulation 33 time-weighted average)
Total equity at end of previous financial year (TE₁) 72,573,436 72,573,436
Total equity at end of current financial year (TE₂) 74,552,865 74,552,865
Average total equity 73,712,151 k 73,712,151
(or regulation 33 time-weighted average)
WUC at end of previous financial year (WUC₁) 689,479 e deduct 689,479
WUC at end of current financial year (WUC₂) 541,748 541,748
Average total works under construction 629,479 629,479
Revaluations 209,440 r deduct 209,440
66,661,739
852,479


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2000, No 93


Gazette.govt.nz — PDF NZ Gazette 2000, No 93




✨ LLM interpretation of page content

💰 Derivation of Financial Performance Measures from Financial Statements (continued from previous page)

💰 Finance & Revenue
Financial Performance Measures, ROF, ROI, Operating Surplus, Depreciation, Revaluations