✨ Financial Performance Measures
NEW ZEALAND GAZETTE
No. 111
SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Symbol in formula | Derivation Table | Legal and Calculations |
|---|---|---|
| Operating surplus before interest and income tax from financial statements | 7,359 | |
| Operating surplus before interest and income tax adjusted pursuant to regulation 19 (GSBIT) | 7,389 | |
| Interest on cash, bank balances, and short-term investments (IST) | 50 | |
| GSBIT minus IST | 7,339 | |
| Net surplus after tax adjusted pursuant to regulation 18 (NSAT) | 4,592 | |
| Amortisation of goodwill and amortisation of other intangibles (between program) | 4,922 | |
| Depreciation of SFA at BV (x) | 32.8 | |
| COV depreciation adjustment | add | |
| Subdivision payment tax adjustment | add | |
| Revaluations | deduct | |
| Income tax | 2,474 | |
| Fixed assets at end of previous financial year (FA₀) | 118,866 | |
| Adjusted net working capital at end of previous financial year (ANWC₀) | 1,274 | |
| Adjusted net working capital at end of current financial year (ANWC₁) | 1,569 | |
| Average total funds employed (ATFE) | 119,089 | |
| ROF | ||
| COSIT⁽ATFE⁾ = a + b + c + d | 7,319 | |
| = g | ||
| ROE | ||
| NSAT⁽TE⁾ = g + a + r - b | 4,892 | |
| = x | ||
| ROI | ||
| COSIBIT⁽TE⁾ = a + g + r - d | 2,474 | |
| = e | 4,614 | |
| Total equity at end of previous financial year (TE₀) | 117,457 | |
| Total equity at end of current financial year (TE₁) | 115,775 | |
| (for regulation 33 time-weighted average) | 119,089 | |
| WUC at end of previous financial year (WUC₀) | 117,457 | |
| WUC at end of current financial year (WUC₁) | 102 | |
| (for regulation 33 time-weighted average) | 102 | |
| Revaluations | deduct |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2002, No 111
Gazette.govt.nz —
NZ Gazette 2002, No 111
✨ LLM interpretation of page content
🏭
Disclosure of Financial Performance Measures under Regulation 22 of the Electricity (Information Disclosure) Regulations 1999
(continued from previous page)
🏭 Trade, Customs & IndustryFinancial Performance, Operating Surplus, Net Surplus, Depreciation, Revaluations, Electricity, Regulation 22