β¨ 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 —
NZ Gazette 2002, No 113
Gazette.govt.nz —
NZ Gazette 2002, No 113
β¨ LLM interpretation of page content
ποΈ
Financial Statements of Horizon Energy Distribution Limited
(continued from previous page)
ποΈ Infrastructure & Public Works5 August 2002
Electricity, Financial Performance, Revenue, Expenditure, Taxation, Horizon Energy, Distribution, Audit, Accounting