✨ Financial Performance Measures
16 JULY
NEW ZEALAND GAZETTE
1745
Schedule 1 - Part 7
Form for the Derivation of Financial Performance Measures from Financial Statements
| Symbol in Formula | Derivation Table | Input and Calculations |
|---|---|---|
| a | ||
| $'000 | ||
| ------------------- | ------------------- | ------------ |
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) | 6,750,365 | |
| Operating surplus (deficit) after tax from continuing operations pursuant to NZ IAS 1 (NPAT) | 4,759,642 | |
| Net surplus after tax from financial statements | 5,280,421 | |
| Amortisation of goodwill and amortisation of other intangibles | 2,517 | |
| Depreciation of SFA at BV (%) | 440,238 | |
| OYD depreciation adjustment | 0 | |
| Subvention payment tax adjustment | -4,452 | |
| Interest tax shield | ||
| Revaluations | 48,612 | |
| Income tax | ||
| ------------------- | ------------------------------- | ------------ |
| Numerator | OSBIT(a) = b + c + d + e | |
| NSAT = n + o + g - s (+/- t) | ||
| OSBIT^(CQ) = b + g + d | ||
| ------------------- | ------------------------------- | ------------ |
| Fixed assets at end of previous financial year (FA) | 73,360,410 | |
| Adjusted net working capital at end of previous financial year (ANWC) | 48,506,688 | |
| Adjusted total working funds employed (ATFE) | 73,360,410 | |
| Total equity at end of previous financial year (TE) | 80,786,781 | |
| Average total equity | 80,786,781 | |
| ------------------- | ------------------------------- | ------------ |
| ROF | = (a / c) | 8.9% |
| ROE | = (NPAT / k) | 6.0% |
| ROI | = (d / (e + g - s + q)) | 8.7% |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2001, No 73
Gazette.govt.nz —
NZ Gazette 2001, No 73
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