Financial and Performance Measures




Counties Power Limited – Line Business

1 April 2001 to 31 March 2002

1. Financial Performance Measures

2002 2001 2000 1999
(a) Return on funds, being operating surplus before interest and income tax (as adjusted), divided by average total funds employed (as adjusted). 5.2% 6.2% 9.4% 7.3%
(b) Return on equity, being net surplus after tax (as adjusted), divided by average total equity (as adjusted) 7.5% 5.4% 6.5% 6.1%
(c) Return on investment 6.8% 4.8% 6.2% 5.9%

2002 Return on Equity and Return on Investment measures increased as a result of a one time tax credit being recorded. This was caused by changing from the comprehensive to the partial method of accounting for income tax. Refer to the Statement of Accounting Policies for further details.

2. Efficiency Performance Measures

2002 2001 2000 1999
(a) Direct line costs per kilometre $926 $947 $1,249 $934
(b) Indirect line cost per consumer (excluding customer discounts as an indirect cost) $68 $72 $79 $83
(c) Indirect line cost per consumer (including customer discounts as an indirect cost) $306 $313 $156 $165

From 31 March 1999 financial and efficiency performance measures have been prepared in accordance with the requirements of the Electricity (Information Disclosure) Regulations 1999. These regulations were amended effective 31 March 2000. Figures for previous years were prepared in accordance with the requirements of the Electricity (Information Disclosure) Regulations 1994. The methods of calculation specified in the 1994, 1999 and amended 1999 regulations are not identical, and consequently figures using the different methodologies are not directly comparable.

Indirect line cost per consumer has been calculated using estimated average consumer numbers. The methodology used to calculate this estimate is publicly available.

3. Annual Valuation Reconciliation Report – Year Ending 31 March 2002

Description $000
System fixed assets at ODV – end of the previous financial year 83,967
Add system fixed assets acquired during the year at ODV 8,598
Less system fixed assets disposed of during the year at ODV -
Less depreciation on system fixed assets at ODV (2,844)
Add revaluations of system fixed assets -
Equals system fixed assets at ODV – end of the financial year 89,721


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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2002, No 104


Gazette.govt.nz PDF NZ Gazette 2002, No 104





✨ LLM interpretation of page content

🏭 Counties Power Limited Statement of Financial Notes (continued from previous page)

🏭 Trade, Customs & Industry
2 August 2002
Electricity, Financial Statements, Revenue, Operating Expenditure, Line Business, Accounting, Related Party Transactions, Audit Opinion, Performance Measures, ODV Reconciliation, Time-Weighted Averages