New Zealand Gazette – 2002 – No. 111

Page 2971

✨ Financial Performance Measures



20 AUGUST

NEW ZEALAND GAZETTE

2971

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
Intangible assets at end of previous financial year (IA₀) 0 deduct
Intangible assets at end of current financial year (IA₁) 0 0
Average total intangible asset (for regulation 33 time-weighted average) 0 0
Subvention payment at end of previous financial year (S₀) 0
Subvention payment at end of current financial year (S₁) 0
Subvention payment tax adjustment at end of previous financial year 0 0
Subvention payment tax adjustment at end of current financial year 0 0
Average subvention payment & related tax adjustment 0 0
System fixed assets at end of previous financial year at book value (SFA₀bk) 112,220 0
System fixed assets at end of current financial year at book value (SFA₁bk) 111,673 0 111,673
Average value of system fixed assets at book value (for regulation 33 time-weighted average) 0 111,673 deduct
System Fixed assets at year beginning at CDV value (SFA₀cdv) 110,934 0
System Fixed assets at end of current financial year at CDV value (SFA₁cdv) 111,840 0
Average value of system fixed assets at CDV value (for regulation 33 time-weighted average) 0 111,387 add
Denominator ATFE^RO = c - f + h Ave TE^RO = k - e - m + v - f + h ATFE^ROI = c - e - ^½g - f + h
Financial Performance Measure: ROF = OSBIT^RO / ATFE^RO × 100 ROE = NSAT^RO / ATFE^RO × 100 ROI = OSBIT^ROI / ATFE^ROI × 100

i = 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
bk = book value
cdv = optimised disposal valuation
ave = average
ROF = return on funds
ROE = return on equity
ROI = return on investment



Next Page →



Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2002, No 111


Gazette.govt.nz — PDF 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 & Industry
Financial Performance, Operating Surplus, Net Surplus, Depreciation, Revaluations, Electricity, Regulation 22