Financial Performance Measures




NEW ZEALAND GAZETTE

No. 131


CENTRALINES LIMITED - LINES BUSINESS

FINANCIAL PERFORMANCE MEASURES FOR THE YEAR ENDED 31 MARCH 2001 (Part 7)

Derivation Table (ρ)

Symbol in formula Input and Calculations ROI ROE ROF
WUC at end of previous financial year (WUC₀) 0 0 deduct
a Average total works under construction 0
e Revaluations 0 deduct deduct
r Half of revaluations 0
r₂ 0
m Intangible assets at end of previous financial year (Aₖ) 0
Intangible assets at end of current financial year (Sₜ) 0 add²
Average total asset
Subvention payment at end of previous financial year 28,369 add
Subvention payment tax adjustment at end of previous financial year 23,858 28,584 deduct
Subvention payment tax adjustment at end of current financial year (SFAₜₒₓ)
v System fixed assets at end of previous financial year at book value (SFAₑᵥ) 27,924 28,584
f Average of system fixed assets at end of current financial year at book value 24,487
System Fixed assets at year beginning of current financial year at ODV value (SFAₒₑᵥ) 26,206 26,206 add
System Fixed assets at end of current financial assets at ODV value 26,052 26,206 add³
h 30,894 28.2
Denominator A/Eⁿ ROF = OSBV/AEⁿ * ATEᵗⁿ
Financial Performance Measure ROI = 1.44% ROE = 26.652% ROF = 2.82%

Descriptions:

  1. t = maximum statutory income tax rate applying to corporate entities

  2. Subscript tⁿ = end of the previous financial year

  3. Subscript t = end of the current financial year

    ave = average

    bv = book value

    ODV = optimised deprival valuation

    ROF = return on investment

    ROI = return on funds

    ROE = return on equity



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2001, No 131


Gazette.govt.nz PDF NZ Gazette 2001, No 131





✨ LLM interpretation of page content

🏭 Centralines Limited Financial Performance Measures (continued from previous page)

🏭 Trade, Customs & Industry
31 March 2001
Financial Performance, ROI, ROE, ROF, Centralines Limited