✨ Financial and Efficiency Measures




26 AUGUST
NEW ZEALAND GAZETTE
3181

FORM FOR DERIVATION OF FINANCIAL AND EFFICIENCY MEASURES FROM THE FINANCIAL STATEMENTS

Input & calculations 000's Symbol in formula ROF 000's ROE 000's ROI 000's
Operating surplus before interest and income tax from financial statements 25,652 a - 25,179
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) 25,652 n 16,318 -
Interest on cash bank balances and short term investments (ISTI) 474 g - (156)
OSBIT minus ISTI s
Net surplus after tax from Financial Statements d 9,333
Amortisation of goodwill and other intangibles 4,539 s*t
Subvention Payment 4,539 q
Depreciation of SFA at BV (x) = x - y r
Depreciation of SFA at ODV (y) = s*t p
ODV Depreciation tax adjustment (156)
Subvention Payment tax adjustment
Interest Tax Shield
Revaluations
Income Tax 9,333
Numerator (as adjusted) 25,179 16,318 16,002


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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2002, No 118


Gazette.govt.nz PDF NZ Gazette 2002, No 118





✨ LLM interpretation of page content

🏭 Financial and Efficiency Measures Derivation Form (continued from previous page)

🏭 Trade, Customs & Industry
Financial statements, Operating surplus, Interest, Amortisation, Depreciation, Tax adjustment, Income tax