✨ Financial Performance Measures
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
SCHEDULE 1 – Part 7
| DERIVATION TABLE | SYMBOL IN FORMULA | INPUT AND CALCULATIONS |
|---|---|---|
| a | 4,354,275 | |
| 3,959,063 | ||
| Operating surplus before interest and income tax from financial statements | b | 3,959,012 |
| OSBITT (Regulation 18 OSBITT) | c | - |
| Interest on cash, bank balances, and short-term investments | d | 3,799,815 |
| Net surplus after tax adjusted pursuant to Regulation 18 (NSAT) | e | 3,799,815 |
| Authorisation of goodwill and amortisation of other intangibles | f | 0 add |
| Subvention payment | g | 0 |
| Amortisation of SEA at ODV (s8) | h | 1,131,697 |
| Depreciation of SFA at ODV (s8) | i | 2,553,090 |
| ODV depreciation adjustment | j | -1,421,303 add |
| Subvention payment tax adjustment | k | 0 deduct |
| Revaluations | l | -130,437 deduct |
| Income Tax | m | 2,216,000 |
| Numerator | n | 554,460 |
| 2,716,686 | ||
| p | - |
| ROF | ||
|---|---|---|
| NSAT^(40) = adj EBITDA | OSBITT^(40) = arg (ss+trd) | 13,791,096 |
| 2,378,512 |
| ROE | ||
|---|---|---|
| NSAT^(40) = ni@gss | OSBITT^(40) = arg (crstrd+p/s) | 3,799,815 0 add |
| 3,959,012 0 add | ||
| 0 | ||
| 3,959,012 | ||
| -1,421,303 add | ||
| 0 deduct | ||
| -130,437 deduct | ||
| 2,716,600 |
| ROI | 4,329,686 | |
|---|---|---|
| NSAT^(40) = ni@gss | ||
| 3,799,815 | ||
| 3,959,012 0 add | ||
| 0 add | ||
| 0 deduct | ||
| -1,421,303 add | ||
| 0 | ||
| -130,437 deduct | ||
| 2,716,600 |
Fixed assets at end of previous financial year (FAp) | c | 13,791,096 |
Adjusted net working capital at end of previous financial year (ANWCp) | | 66,824 |
Adjusted net working capital at end of current financial year (ANWCc) | | -95,715 |
Average total funds employed (ATFE) | | 13,538,515 |
(or regulation 33 time-weighted average) |
Total equity at end of previous financial year (TEp) | k | 15,728,673 |
Total equity at end of current financial year (TEc) | | 17,760,436 |
| | | (on regulation 33 time-weighted average) |
WUC at end of previous financial year (WUCp) | e | 500,230 deduct |
WUC at end of current financial year (WUCc) | | 500,230 deduct |
Average total works under construction | | 1,000,460 |
(for regulation 33 time-weighted average) | f | 2,216,000 deduct |
Revaluations | | 1,108,003 deduct
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2001, No 96
Gazette.govt.nz —
NZ Gazette 2001, No 96
✨ LLM interpretation of page content
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Otago Power Limited Line Business Financial and Efficiency Performance Measures
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💰 Finance & RevenueFinancial Measures, Efficiency Performance, Return on Funds, Return on Equity, Return on Investment, Direct Line Costs, Indirect Line Costs, Electricity