New Zealand Gazette – 2001 – No. 72

Page 1716

✨ Financial Performance Measures



NEW ZEALAND GAZETTE

No. 72

1716

SCHEDULE 1 PART 2

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in formula ROF ROE ROI
Operating surplus before interest and income tax from financial statements 4,248,737 a 4,136,117 4,136,117 4,136,117
Operating surplus before revaluation 18 (OSSBII¹) 4,248,737 b
Interest on cash, bank balances, and short-term investments (STI) 112,520 c 2,836,125
OSSBIIT minus IST 4,136,117 d
Net surplus after tax from financial statements (NSAT) 2,836,125 e add add add
Amortisation of goodwill and amortisation of other intangibles 2,635,125 f
Subvention payment 0 g
Depreciation of SFA at ODV (s) 1,374,960 h add add add
OGV depreciation adjustment 1,374,960 i
Subvention payment tax adjustment 0 j
Interest tax shield 1,274 k
Revaluations 1,007,440 l
Income Tax 1,408,751 m deduct deduct
Numerator OSBIIT²⁰⁾ = n + g + s + t 1,007,440
NSAT²⁰⁾ = n + g + s - d
Fixed assets at end of previous financial year (FAₚ) 36,216,685 n 2,836,125
Fixed assets at end of current financial year (FAc) 37,913,766 o
Adjusted net working capital at end of current financial year (ANWCc) 353,689 p 3,733,532
Adjusted net working capital (ANWC) 842,714 q
Average total funds employed (TFE) 36,966,549 r 35,966,519
(or regulation 93 time-weighted average)
Total equity at end of previous financial year (TEₚ) 35,431,956 s 36,363,739
Total equity at end of current financial year (TEc) 37,275,521 t
(or regulation 93 time-weighted average)
WUC at end of previous financial year (WUCₚ) 2,122,658 u
WUC at end of current financial year (WUCc) 1,056,803 v
Average total works under construction 1,599,631 w 1,599,831 1,599,831
(or regulation 93 time-weighted average) deduct deduct deduct

Regulations

¹ OSSBII = Operating Surplus before Interest and Income tax adjusted pursuant to regulation 18

² OSBIIT = Operating Surplus before Interest and Income Tax adjusted



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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2001, No 72


Gazette.govt.nz — PDF NZ Gazette 2001, No 72




✨ LLM interpretation of page content

💰 Notes to Financial Statements for Electricity Invercargill Limited (continued from previous page)

💰 Finance & Revenue
Financial Statements, Revenue, Expenditure, Current Assets, Fixed Assets, Liabilities, Equity, Intangible Assets, ODV Valuation, Electricity Conveyed, Related Party Transactions