New Zealand Gazette – 2002 – No. 117

Page 3148

✨ Financial Performance Measures



SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in Formulae ROI ROE ROF
Operating surplus before interest and income tax from financial statements 6,119,558 a
Operating surplus before interest and income tax adjusted pursuant to regulation 13. (C55)(F) 6,119,558
Interest on cash, bank balances, and short-term investments (STI) 0 b
OSBITT minus STI 6,119,658
Net surplus after tax from financial statements (NSAT) 2,361,284 c
Amortisation of goodwill and amortisation of other intangibles 2,361,284
Surplus payment 0 e add
Depreciation of SFA at BV (%) 3,835,265 f add
CDV depreciation adjustment 2,239,725 g add
Deprivation payment Tax adjustment 0
Provision tax shield 364,134 h
Revaluations 4,476,224 i
Income tax 1,306,854 j deduct deduct
Numerator 5,119,658 2,361,064 6,119,658
NSAT^(adj) = c + e + g - j 4,602,609
OSBIT^(adj) = a + g + i 8,359,383
= 34,974,777 = 70,854,559 = 49,346,383
Fixed assets at end of previous financial year (FA_p) k time-weighted average
Adjusted net working capital at end of previous financial year (ANWC_p) 41,300,379 l
for regulation 33
Average Total Assets (ATAEE) 39,346,383 m 49,346,383
Total equity at end of previous financial year (TE_p) 31,222,954 n
for regulation 33 time-weighted average
Total equity and end of current financial year (TE_c) 24,475,469 o
Average Total Equity (ATE) 24,475,469 p 24,475,469
WUC at end of previous financial year (WUC_p) q

Formulae

  • ROI: (OSBIT^(adj)) / (ATAEE) = 5,119,658 / 49,346,383
  • ROE: (NSAT^(adj) - h + s) / ATE = 1,432,371
  • ROF: (OSBIT^(adj) - a + g + i + d) / (ATAEE) = 8,359,383 / 49,346,383


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2002, No 117


Gazette.govt.nz — PDF NZ Gazette 2002, No 117




✨ LLM interpretation of page content

💰 Annual Valuation Reconciliation Report (continued from previous page)

💰 Finance & Revenue
Valuation, Reconciliation, Financial Report, Fixed Assets, Depreciation, Revaluations