New Zealand Gazette – 2001 – No. 93

Page 2404

✨ Financial Performance Measures



2404

NEW ZEALAND GAZETTE

No. 93

Alpine Energy Limited (Lines)
Form for the Derivation of Financial Performance Measures from Financial Statements

Numerator Symbol ROF ROI
Operating surplus before interest and income tax from financial statements 9,358 9,358 9,358
Interest on cash, bank balances, and short-term investments (IST) 0 0 0
OSBIT minus IST 9,358 9,358 9,358
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 6,164 6,164 6,164
Amortisation of goodwill and amortisation of other intangibles 0 0 0
Depreciation of SFA at BV (x) 2,873 add add
Depreciation of SFA at ODV (y) 2,873 add add
ODV depreciation adjustment 0 0 0
Subvention payment tax adjustment -131 deduct deduct
Interest tax shield -523 deduct deduct
Revaluations 3,590 add add
Income tax 0 0 0
Fixed assets at end of previous financial year (FA₀) 70,308 0 0
Fixed assets at end of current financial year (FA₁) 69,869 0 0
Adjusted net working capital at end of previous financial year (ANWC₀) 429 0 0
Adjusted net working capital at end of current financial year (ANWC₁) 69,286 0 0
Total equity at end of previous financial year (TE₀) 74,513 0 0
Total equity at end of current financial year (TE₁) 76,210 0 0
Average total equity 75,362 75,362 75,362
WUC at end of previous financial year (WUC₀) 1,346 0 0
WUC at end of current financial year (WUC₁) 1,532 0 0
Average total works under construction 1,439 1,439 1,439
Revaluations -353 deduct deduct
Half of revaluations -176 0 0
Intangible assets at end of previous financial year (IA₀) 0 0 0
Intangible assets at end of current financial year (IA₁) 0 0 0
Average total intangible asset 0 0 0
Subvention payment at end of previous financial year (S₀) 0 0 0
Subvention payment at end of current financial year (S₁) 0 0 0
Subvention payment tax adjustment at end of previous financial year 0 0 0
Subvention payment tax adjustment at end of current financial year 0 0 0
Average subvention payment & related tax adjustment 0 0 0
System fixed assets at end of previous financial year at book value (SFAbook0) 66,367 0 0
System fixed assets at end of current financial year at book value (SFAbook1) 66,956 0 0
Average value of system fixed assets at book value 66,662 0 0
System fixed assets at end of previous financial year at ODV value (SFAODV0) 67,682 0 0
System fixed assets at end of current financial year at ODV value (SFAODV1) 69,357 0 0
Average value of system fixed assets at ODV value 67,692 0 0
Financial Performance Measure:
ROF = OSBITADJ / ATFEADJ x 100 13.79 8.34 7.89
ROI = NSAADJ / ATFEADJ x 100 67,692 67,692 67,692
ATFEADJ = c - e - f + h 67,857 73,923 88,119
Ave TEADJ = k - e - m + v - f + h 67,692 67,692 67,692
NSATADJ = h + g + s - s1 + d 69,296 1,439 262
OSBITADJ = a + g + s - s1 + d 9,358 6,164 5,376
OSBITADJ = a + g + s - s1 + d - P - S1 9,358 6,164 5,376

Note:

  • ADJ = adjusted
  • 0 = end of the previous financial year
  • 1 = end of the current financial year
  • ave = average
  • bv = book value
  • ODV = optimised deployed valuation
  • ROI = return on investment
  • ROF = return on funds
  • SFA = system fixed assets
  • TE = total equity
  • WUC = works under construction

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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2001, No 93


Gazette.govt.nz — PDF NZ Gazette 2001, No 93




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🏭 Alpine Energy Limited Network Financial Performance Measures (continued from previous page)

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Financial Performance, Measures, Alpine Energy, ROF, ROI, Electricity, Network Statistics