β¨ 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 —
NZ Gazette 2002, No 118
Gazette.govt.nz —
NZ Gazette 2002, No 118
β¨ LLM interpretation of page content
π
Financial and Efficiency Measures Derivation Form
(continued from previous page)
π Trade, Customs & IndustryFinancial statements, Operating surplus, Interest, Amortisation, Depreciation, Tax adjustment, Income tax