✨ Financial Performance Measures




NEW ZEALAND GAZETTE

21 AUGUST 3015

SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Definition Table Symbol in Formula Input and Calculations ROE ROA ROF
Opening surplus/deficit and increase/(decrease) from changes of accounting policies 13,365 13,081
Incorporate surplus before abnormal and income tax reduced pursuant to legislation 18 NZS(11)
Net surplus on cash, bank balances, and short-term investments (STI) 53,055 5,767
GST (if minus) (ST1)
Net surplus after tax-adjusted amounts for recognition of property and amortisation of other intangibles 6,793
Amortisation of goodwill and amortisation of other intangibles add add
Depreciation of PPE at cost (A) D 2,156
Depreciation of SOFA at GDW (V)
Extraordinary payment (tax adjusted) add add add
Subscriptions (net of levies) deduct
Prepayments
Income tax 3,340 3,340
6,506
Net assets at end of previous financial year (FA) 59,474 68,902
Fixed assets at end of current financial year (FAk) 89,680
Adjusted total net working capital at end of previous financial year (NWCk-1)
Adjusted total funds employed (A+FE) 73,834 70,154
Total equity at end of previous financial year (TE) 27,967
Total equity at end of current financial year (TEk) 35,758
Average total assets (regulation 33 time-weighted average)
WUC at end of current financial year (MUCk) 33,744
Average total media under construction (regulation 33 time-weighted average)

Regulations



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2002, No 113


Gazette.govt.nz PDF NZ Gazette 2002, No 113





✨ LLM interpretation of page content

πŸ—οΈ Financial Statements of Horizon Energy Distribution Limited (continued from previous page)

πŸ—οΈ Infrastructure & Public Works
5 August 2002
Electricity, Financial Performance, Revenue, Expenditure, Taxation, Horizon Energy, Distribution, Audit, Accounting