New Zealand Gazette – 2001 – No. 99

Page 2592

✨ Financial Performance Measures



2592

NEW ZEALAND GAZETTE

No. 99

SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in formula ROF ROE ROI
Operating surplus before interest and income tax from financial statements 1,421,903
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIIT) 1,421,903 1,227,184
Interest on cash, bank balances, and short-term investments (ISTI) 194,719
OSBIIT minus ISTI 1,227,184 a 1,227,184
Net surplus after tax from financial statements 1,025,698
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 1,025,698 n 1,025,698
Amortisation of goodwill and amortisation of other intangibles 0 g add 0 add 0 add 0
Subvention payment 0 s add 0 add 0 add 0
Depreciation of SFA at BV (x) 290,736
Depreciation of SFA at ODV (y) 290,736
ODV depreciation adjustment 0 d add 0 add 0 add 0
Subvention payment tax adjustment 0 s*t deduct 0 deduct 0
Interest tax shield -64,257 q deduct -64,257
Revaluations -198,382 r deduct -198,382
Income tax 396,205 p deduct 396,205
Numerator 1,227,184 1,025,698 696,854
OSBIIT^{(adj)} = a + g + s + d NSAT^{(adj)} = n + g + s - s*t + d OSBIIT^{(adj)} - a + g - q + r + s + d - p - s*t
Fixed assets at end of previous financial year (FA₀) 13,155,731
Fixed assets at end of current financial year (FA₁) 13,335,297
Adjusted net working capital at end of previous financial year (ANWC₀) 7,364
Adjusted net working capital at end of current financial year (ANWC₁) 170,601
Average total funds employed (ATFE) 13,334,497 c 13,334,497 13,334,497
(or regulation 33 time-weighted average)
Total equity at end of previous financial year (TE₀) 15,437,535
Total equity at end of current financial year (TE₁) 16,711,051
Average total equity 16,074,293 k 16,074,293
(or regulation 33 time-weighted average)
WUC at end of previous financial year (WUC₀) 0
WUC at end of current financial year (WUC₁) 0
Average total works under construction 0 e deduct 0 deduct 0 deduct 0
(or regulation 33 time-weighted average)


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2001, No 99


Gazette.govt.nz — PDF NZ Gazette 2001, No 99




✨ LLM interpretation of page content

🏭 Financial Performance Measures Derivation Table (continued from previous page)

🏭 Trade, Customs & Industry
Financial Performance, ROF, ROE, ROI, Operating Surplus, Net Surplus, Depreciation, Revaluations, Income Tax