New Zealand Gazette – 2002 – No. 112

Page 2987

✨ Financial Performance Measures

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	3,659
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT)	3,659
Interest on cash, bank balances, and short-term investments (ISTI)	78
OSBIT minus ISTI	3,591	a	3,591		3,591
Net surplus after tax from financial statements	2,094
Net surplus after tax adjusted pursuant to regulation 18 (NSAT)	2,084	n		2,084
Amortisation of goodwill and amortisation of other intangibles	-	q	add	0	add
Subvention payment	-	s		0	add
Depreciation of SFA at BV (x)	556
Depreciation of SFA at ODV (y)	526
ODV depreciation adjustment	40	d	add	40	deduct
Subvention payment tax adjustment	-	e'
Interest tax shield	(5)	q'		deduct	0
Revaluations	-	l
Income tax	1,522	p			1,522
Numerator:		OSBITⁿ = a + q + s + d - e' - q' + l	3,631	NSATⁿ = n + q + s + e' + l - p	2,124

| Fixed assets at end of previous financial year (FA₀) | 4,054 | | | | |
| Fixed assets at end of current financial year (FA₁) | 14,489 | | | | |
| Adjusted net working capital at end of previous financial year (ANWC₀) | 196 | | | | |
| Adjusted net working capital at end of current financial year (ANWC₁) | 256 | | | | |
| Average total funds employed (ATFE) | 9,497 | c | (For regulation 33 time-weighted average) | 9,497 | | 9,497 |

| Total equity at end of previous financial year (TE₀) | 3,323 | | | | |
| Total equity at end of current financial year (TE₁) | 14,426 | | | | |
| Average total equity | 8,875 | k | (For regulation 33 time-weighted average) | | 8,675 | |

| WUC at end of previous financial year (WUC₀) | 51 | | | | |
| WUC at end of current financial year (WUC₁) | 52 | | | | |
| Average total works under construction | 52 | e | (For regulation 33 time-weighted average) | deduct | 52 | deduct | 52 | deduct | 52 |

| Revaluations | - | r | | | |
| Half of revaluations | - | r/2 | | | deduct | 0 |

| Intangible assets at end of previous financial year (IA₀) | - | | | | |
| Intangible assets at end of current financial year (IA₁) | - | | | | |
| Average total intangible asset | - | m | (For regulation 33 time-weighted average) | | | 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 | - | | | | |
| Subvention payment tax adjustment at end of current financial year | - | | | | |
| Average subvention payment & related tax adjustment | - | v | | | add | 0 |

| System fixed assets at end of previous financial year at book value (SFAbv₀) | 3,188 | | | | |
| System fixed assets at end of current financial year at book value (SFAbv₁) | 13,510 | | | | |
| Average value of system fixed assets at book value | 8,349 | f | (For regulation 33 time-weighted average) | | deduct | 8,349 | deduct | 3,349 | deduct | 8,349 |

| System Fixed assets at year beginning of ODV value (SFAodv₀) | 14,167 | | | | |
| System Fixed assets at end of current financial year at ODV value (SFAodv₁) | 13,836 | | | | |
| Average value of system fixed assets at ODV value | 14,002 | h | (For regulation 33 time-weighted average) | | add | 14,002 | add | 14,002 | add | 14,002 |

| Denominator: | | | ATFEᵃᵈʲ = c + e - f + h | 15,098 | | (TEᵃᵈʲ = k + m + v + f + r/2) | 14,475 | (ATFEᵃᵈʲ = c - e - f + h) | 15,098 |

| Financial Performance Measure: | | ROF = (OSBITⁿ/ATFEᵃᵈʲ) 100 | 24.1 | ROE = (NSATⁿ/TEᵃᵈʲ) 100 | 14.7 | ROI = (OSBITⁿⁱ/ATFEᵃᵈʲ) * 100 | 14.0 |

VUW Te Waharoa — NZ Gazette 2002, No 112

Gazette.govt.nz — NZ Gazette 2002, No 112

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✨ LLM interpretation of page content

💰 Form for Derivation of Financial Performance Measures (continued from previous page)

Domain💰 Finance & Revenue
KeywordsFinancial Performance, ROF, ROE, ROI, Derivation Table, Operating Surplus, Net Surplus, Fixed Assets, Total Equity, Intangible Assets, Subvention Payment

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