✨ Financial Statements
31 AUGUST
NEW ZEALAND GAZETTE
2861
| Symbol in formula | Input & calculations | ROI | ROE | |
|---|---|---|---|---|
| Fixed Assets at end of previous financial year (FA0) | 146,793 | |||
| Fixed Assets at end of current financial year (FA1) | 161,153 | |||
| Adjusted Net Working Capital at end of previous financial year (ANWC0) | 3,889 | |||
| Adjusted Net Working Capital at end of current financial year (ANWC1) | I | 1,974 | ||
| Average total funds employed (ATFE) | WC1/2 | = (FA0+FA1+ANWC0+ANW1)/2 = 156,905 | ||
| Average total equity | 226,906 | |||
| Total Equity at end of previous financial year (TE0) | 158,162 | |||
| Average total equity | 192,534 | |||
| Works under construction at end of current financial year (WUC1) | k | 604 | ||
| Works under construction at end of previous financial year (WUC0) | 419 | |||
| Average total Works under construction | = (WUC0+WUC1)/2 | 512 | ||
| Revaluations | 9,816 | |||
| Half of revaluations | r/2 | 4,908 | ||
| Intangible assets at end of previous financial year (IA0) | - | |||
| Intangible assets at end of current financial year (IA1) | - | |||
| Average Total intangible asset | = (IA0+IA1)/2 | - | ||
| Subvention payment for previous financial year (S0) | - | |||
| Subvention payment current tax adjustment for previous financial year | S1 | = S0 * t | ||
| Subvention payment & related tax adjustment | - | |||
| Average subvention payment at end of previous financial year at book value (SFAbv0) | v | 139,370 | ||
| System Fixed assets at end of current financial year (SFAbv1) | 154,133 | |||
| Average value of system fixed assets at book value | = (SFAbv0+SFAbv1)/2 | 146,751 | ||
| System Fixed assets at end of previous financial year at ODV value (SFAodv0) | 139,370 | |||
| System Fixed assets at end of current financial year at ODV value (SFAodv1) | 154,133 | |||
| Average value of system fixed assets at ODV value | = (SFAodv0+SFAodv1)/2 | 146,751 | 156,905 | 192,534 |
| Denominator (as adjusted): | n | 156,393 | 146,751 | 146,022 |
| Financial Performance Measure: | 15.2% | 7.8% |
Key:
- t = maximum statutory income tax rate applying to corporate entities.
- bv = book value.
- odv = optimised deprival valuation subscript '0' = end of the previous financial year, subscript '1' = end of the current financial year.
- ROI = Return on Investment.
- ROE = Return on Equity.
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2001, No 110
Gazette.govt.nz —
NZ Gazette 2001, No 110
✨ LLM interpretation of page content
💰
Form for Derivation of Financial and Efficiency Measures
(continued from previous page)
💰 Finance & RevenueFinancial Statements, Operating Surplus, Interest, Tax Adjustments, Depreciation, Fixed Assets, Net Working Capital, Works under construction, Revaluations, Intangible assets, Subvention payment, System Fixed assets