New Zealand Gazette – 2001 – No. 113

Page 2947

✨ Financial Performance Measures



31 AUGUST

NEW ZEALAND GAZETTE

2947

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
Revaluations -3,861 r
Half of revaluations -1,931 r/2 deduct -1,931
Intangible assets at end of previous financial year (IA₀) 0
Intangible assets at end of current financial year (IA₁) 0
Average total intangible asset 0 m add 0
(or regulation 33 time-weighted average)
Subvention payment at end of previous financial year (S₀) 0
Subvention payment at end of current financial year (S₁) 0
Subvention payment tax adjustment at end of previous financial year 0
Subvention payment tax adjustment at end of current financial year 0
Average subvention payment & related tax adjustment 0 v add 0
System fixed assets at end of previous financial year at book value (SFA$_{bv0}$) 102,772
System fixed assets at end of current financial year at book value (SFA$_{bv1}$) 111,220
Average value of system fixed assets at book value 106,996 f deduct 106,996 deduct 106,996 deduct 106,996
(or regulation 33 time-weighted average)
System Fixed assets at year beginning at ODV value (SFA$_{odv0}$) 114,366
System Fixed assets at end of current financial year at ODV value (SFA$_{odv1}$) 110,934
Average value of system fixed assets at ODV value 112,650 h add 112,650 add 112,650 add 112,650
(or regulation 33 time-weighted average)
Denominator ATFE$^{ADJ}$ = c - e - f + h Ave TE$^{ADJ}$ = k - e - m + v - f + h ATFE$^{ADJ}$ = c - e - f + h
118,068 118,423 119,998

Financial Performance Measure:

5.7 3.9 0.5
ROF = OSBIT$^{ADJ}$ / ATFE$^{ADJ}$ x 100 ROE = NSAT$^{ADJ}$ / Ave TE$^{ADJ}$ x 100 ROI = OSBIT$^{ADJ}$ / ATFE$^{ADJ}$ x 100

t = maximum statutory income tax rate applying to corporate entities
subscript '1' = end of the current financial year
bv = book value
ROE = return on equity
ave = average
ROI = return on investment
odv = optimised deprival valuation
subscript '0' = end of the previous financial year
ROF = return on funds



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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2001, No 113


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




✨ LLM interpretation of page content

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

💰 Finance & Revenue
Financial Performance, ROI, ROE, ROF, Operating Surplus, Interest, Tax, Depreciation, Amortisation, Revaluations, Intangible Assets, Subvention Payment, System Fixed Assets