New Zealand Gazette – 2001 – No. 113

Page 2946

✨ Financial Performance Measures

SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Input and Calculations	Symbol in Formula	ROI	ROE	ROF
Derivation Table
Operating surplus before interest and income tax from financial statements	a			86341
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (CSBIT)	n
Interest on cash, bank balances, and short term investments	g			24
CSBIT minus IST		86317
Net surplus after tax from financial statements
Amortisation of goodwill and amortisation of other intangibles	s
(NSAT)
Depreciation of SFA at ODV (v)	d
COV depreciation adjustment
Subvention payment		3520
Interest tax shield				76
Revaluations	r
Income tax	t		231
Numerator

Fixed assets at end of previous financial year (FAp)				4184
Fixed assets at end of current financial year (FAc)				4214
Adjusted net working capital at end of previous financial year (ANWCap)
Adjusted net working capital at end of current financial year (ANWCc)
Average total funds employed (ATFE)
Total equity at end of previous financial year (TEp)	o		9822
Total equity at end of current financial year (TEc)	k		1244
WUC at end of previous financial year (WUCp)			13128
WUC at end of current financial year (WUCc)			10768
Average total works under construction (3 time-weighted average)	e

Formula:

ROI:

(a + g) / (FAc + ANWCc) x 100
= 86317 / (4214 + ANWCc) x 100

ROE:

NSAT / TEc x 100
= (net surplus after tax - adjustments) / 1244 x 100

ROF:

Numerator:
- a + add back depreciation on fixed assets at ODV (3520) + add back amortisation (if any)
- add or deduct subvention payment adjustment (if applicable)
- deduct interest tax shield (t x i)
- add or deduct revaluations (r)
- add or deduct COV depreciation adjustment
Denominator:
- OSBITDA + g
- OSBIT = a + g
= (a + 3520 + adjustment + r + d) / (a + g) x 100

VUW Te Waharoa — NZ Gazette 2001, No 113

Gazette.govt.nz — NZ Gazette 2001, No 113

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✨ LLM interpretation of page content

🌾 Disclosure of Reliability Performance Measures (continued from previous page)

Domain🌾 Primary Industries & Resources
KeywordsElectricity, Reliability, Performance Measures, Interruptions, Faults, SAIDI, SAIFI, CAIDI, Targets

💰 Form for Derivation of Financial Performance Measures

Domain💰 Finance & Revenue
KeywordsFinancial Performance, ROI, ROE, ROF, Operating Surplus, Interest, Tax, Depreciation, Amortisation

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