✨ Financial Performance Measures
5 SEPTEMBER
NEW ZEALAND GAZETTE
3029
WESTPOWER LIMITED - LINES BUSINESS
SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Derivation Table | Input and Calculations | Symbol in formula | ROE | ROI |
|---|---|---|---|---|
| Operating surplus before interest and income tax from financial statements | 4,240 | 2,301 | 4,160 | |
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) | 4,240 | add | add | |
| Interest on cash, bank balances, and short-term investments (ISITI) | 80 | add | add | |
| OSBIT minus ISITI | 4,160 | |||
| Net surplus after tax from financial statements (NSAT) | 2,301 | n | ||
| Net surplus after tax adjusted pursuant to regulation 18 | ||||
| Amortisation of goodwill and amortisation of other intangibles | 1,583 | g | add | add |
| Subvention payment | s | add | add | |
| Depreciation of SFA at BV (x) | 274 | d | ||
| ODV repreciation adjustment | (3,023) | q | deduct | |
| Subvention payment tax adjustment | 1,026 | r | deduct | |
| Interest tax shield | p | |||
| Revaluations | (274) | |||
| Income tax | (3,023) | |||
| Numerator | 49,051 | c | 2,301 | (1,026) |
| Fixed assets at end of previous year (FA₀) | 50,383 | (165) | ||
| Fixed assets at end of current financial year (FA₁) | 48,533 | |||
| Adjusted net working capital at end of previous financial year (ANWC₀) | (753) | |||
| Adjusted net working capital at end of current financial year (ANWC₁) | (46) | |||
| Average total funds employed (ATFE) | 49,051 | 49,051 |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2001, No 117
Gazette.govt.nz —
NZ Gazette 2001, No 117
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