✨ Financial Performance Measures Table
22 AUGUST
NEW ZEALAND GAZETTE
2487
DERIVATION TABLE
| Financial Performance Measure | INPUT AND CALCULATIONS | SYMBOL IN FORMULA | ROF | ROE | ROI |
|---|---|---|---|---|---|
| Intangible assets at end of previous financial year (IA₀) | 0 | 0 | |||
| Intangible assets at end of current financial year (IA₁) | 0 | 0 | |||
| Average total intangible asset | 0 | m | add | 0 | |
| Subvention payment at end of previous financial year (S₀) | |||||
| Subvention payment at end of current financial year (S₁) | |||||
| Subvention payment tax adjustment at end of previous financial year | 0 | ||||
| Subvention payment tax adjustment at end of current financial year | 0 | ||||
| System fixed assets at end of previous financial year at BV (SF A₀BV) | 12,333,295 | ||||
| System fixed assets at end of current financial year at BV (SF A₁BV) | 12,401,492 | ||||
| Average value of system fixed assets at BV | 12,367,394 | f | deduct | 12,367,394 | deduct |
| System Fixed assets at year beginning at ODY value (SF A₀ODY) | 55,382,000 | ||||
| System Fixed assets at end of current financial year at ODY value (SF A₁ODY) | 56,245,774 | ||||
| Average value of System fixed assets at ODY value | 55,813,887 | h | add | 55,813,887 | add |
| Denominator | 56,484,778 | 59,690,798 | |||
| ATFE ADJ = c-c+h | ATFE ADJ = c-e+½f+h | ||||
| (or regulation 33 time-weighted average) | (or regulation 33 time-weighted average) | ||||
| ROF=OSBIT ADJ/ATFE ADJ × 100 | Ave TE ADJ = k-c+½f+h | Ave TE ADJ = k-c+½f+h | |||
| 4.49 | 3.98 | ||||
| ROE=NSAT ADJ/ATFE ADJ × 100 | ROI=OSBIT ADJ/ATFE ADJ × 100 | ||||
| 55,813,887 | 55,376,778 | ||||
| 7.82 |
- t = maximum statutory income tax rate applying to corporate entities
- subscript ‘0’ = end of the previous financial year
- subscript ‘1’ = end of the current financial year
- BV = book value
- odv = optimised deprival valuation
- ROF = return on funds
- ROE = return on equity
- ROI = return on investment
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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