✨ Financial Performance Measures
Financial and Efficiency Performance Measures from Financial Statements
Regulation 15-16
| Input and Calculations | Symbol in formula | ROF | ROE | ROI |
|---|---|---|---|---|
| Operating surplus before interest and tax (OSBIIT) | 2,571 | 2,571 | ||
| Interest on cash, bank & short term investments (ISTI) | 0 | |||
| OSBIIT minus ISTI | a | 2,571 | ||
| Net surplus after tax from financial statements | n | 1,562 | ||
| Amortised Goodwill | g | 0 | 0 | 0 |
| Subvention Payment | s | 0 | ||
| Depreciation of SFA at BV (x) | 1,235 | |||
| Depreciation of SFA at ODV (y) | 1,235 | |||
| ODV Depreciation adjustment | d | 0 | 0 | |
| Subvention Payment tax adjustment | s* t | 0 | ||
| Interest Tax Shield | q | 279 | 279 | |
| Revaluations | r | 4,608 | 4,608 | |
| Income Tax | p | 163 | ||
| Numerator | 2,571 | 1,562 | 6,737 |
| | | | | |
| Fixed Assets at Start of Year | | 66,409 |
| Fixed Assets at Year End | | 73,819 |
| Net Working Capital at end of previous financial year | | (928) |
| Net Working Capital at end of current financial year | | (3,043)|
| Average Total Funds Employed (ATFE) | c | 68,128 | | 68,128 |
| Total Equity at end of previous financial year | | 41,184 |
| Total Equity at end of current financial year | | 47,355 |
| Average Total Equity | k | | 44,270| |
| Works Under Construction at end of previous year | | 686 |
| Works Under Construction at end of current year | | 2,095 |
| Average Total Works Under Construction | e | | | 1,390 |
| Revaluations | r | 4,608 |
| Half of revaluations | r/2 | 2,304 | | |
| Intangible assets at end of previous financial year | | 0 |
| Intangible assets at end of current financial year | | 0 |
| Average total intangible asset | m | | 0 |
| Subvention Payment at end of previous financial year | | 0 |
| Subvention Payment at end of current financial year | | 0 |
| Subvention Payment Tax Adjustment previous year | | 0 |
| Subvention Payment Tax Adjustment current year | | 0 |
| Average Subvention payment and tax adjustment | v | 0 | |
| System Fixed Assets at end of previous year at BV | | 64,823 |
| System Fixed Assets at end of current year at BV | | 70,796 |
| Average value of system fixed assets at BV | f | 67,810 | | 67,810 |
| System Fixed Assets at year beginning at ODV | | 64,823 |
| System Fixed Assets at end of current year at ODV | | 70,796 |
| Average value of system fixed assets at ODV | h | 67,810 | 67,810| 67,810 |
| Denominator | | 66,738 | 42,879| 64,434 |
Financial Performance Measure | | 3.85% | 3.64% | 10.46%|
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2001, No 92
Gazette.govt.nz —
NZ Gazette 2001, No 92
✨ LLM interpretation of page content
💰 Financial and Efficiency Performance Measures from Financial Statements
💰 Finance & RevenueFinancial Performance, Efficiency Measures, Operating Surplus, Depreciation, Revaluations