✨ 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:
-
t = maximum statutory income tax rate applying to corporate entities
-
Subscript tⁿ = end of the previous financial year
-
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 —
NZ Gazette 2001, No 131
Gazette.govt.nz —
NZ Gazette 2001, No 131
✨ LLM interpretation of page content
🏭
Centralines Limited Financial Performance Measures
(continued from previous page)
🏭 Trade, Customs & Industry31 March 2001
Financial Performance, ROI, ROE, ROF, Centralines Limited