New Zealand Gazette – 2000 – No. 94

Page 2363

✨ Financial Performance Measures



18 AUGUST
NEW ZEALAND GAZETTE
2363

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
Operating surplus before interest and income tax from financial statements 31,818,907 a 30,619,859 16,863,699 30,619,859
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBUT) 31,818,907
Interest on cash, bank balances, and short-term investments (IS IT) 1,199,048
OSBUT minus ISTI 30,619,859
Net surplus after tax from financial statements 16,863,699 n 1,068,393 1,068,393 1,068,393
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 16,863,699
Amortisation of goodwill and amortisation of other intangibles 1,068,393 g add add add
Subvention payment 0 s add 0 0
Depreciation of SFA at RV (x) 13,172,196 d add add add
Depreciation of SFA at ODV (y) 13,172,196
ODV depreciation adjustment 0 s*r
Subvention payment tax adjustment 2,089,142 q deduct deduct
Interest tax shield 8,771,038 r
Revaluations 7,486,032 p add add
Income tax deduct deduct
Numerator 31,698,252 17,932,092 30,904,116
Fixed assets at end of previous financial year (FA₀) 269,752,011
Fixed assets at end of current financial year (FA₁) 274,516,522
Adjusted net working capital at end of previous financial year (ANWC₀) 9,410,700
Adjusted net working capital at end of current financial year (ANWC₁) 37,109,093 c 295,394,163 2,089,142 8,771,038
Average total funds employed (ATFE) (or regulation 33 time-weighted average)
Total equity at end of previous financial year (TE₀) 159,710,000
Total equity at end of current financial year (TE₁) 149,563,662 k 154,636,831 7,486,032
Average total equity (or regulation 33 time-weighted average)
295,394,163


Next Page →



Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2000, No 94


Gazette.govt.nz — PDF NZ Gazette 2000, No 94




✨ LLM interpretation of page content

🏭 Information to be Disclosed in Financial Statements Pursuant to Regulation 6 and Part II of the First Schedule of the Electricity (Information Disclosure) Amendment Regulations 2000 (continued from previous page)

🏭 Trade, Customs & Industry
Operating expenditure, Transmission charges, Transfer payments, Employee salaries, Depreciation, Amortisation, Corporate administration