✨ Financial Performance Measures
3212
NEW ZEALAND GAZETTE
No. 119
WESTPOWER LIMITED - LINES BUSINESS
SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Derivation Table | Input and Calculations | Symbol in formula | ROF | ROE | ROI |
|---|---|---|---|---|---|
| Operating surplus before interest and income tax from financial statements | 4,877 | a | 4,877 | 4,877 | 4,877 |
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) | 4,805 | b | 4,805 | 4,805 | 4,805 |
| Interest on cash, bank balances, and short-term investments (ISTI) | 2,946 | c | 2,946 | 2,946 | 2,946 |
| OSBIT minus ISTI | 1,859 | d | 1,859 | 1,859 | 1,859 |
| Net Surplus after tax from financial statements | 3,946 | e | 3,946 | 3,946 | 3,946 |
| Net surplus after tax adjusted pursuant to regulation 18 (NSAT) | 3,946 | f | 3,946 | 3,946 | 3,946 |
| Amortisation of goodwill and amortisation of other intangibles | 1,472 | g | 1,472 | 1,472 | 1,472 |
| Subvention payment | - | h | - | - | - |
| Depreciation of SFA at BV (x) | 222 | i | 222 | 222 | 222 |
| OCV (amortisation adjustment) | - | j | - | - | - |
| Subvention payment tax adjustment | 435 | k | 435 | 435 | 435 |
| Interest tax shield | 965 | l | 965 | 965 | 965 |
| Revaluations | - | m | - | - | - |
| Income tax | 53,170 | n | 53,170 | 53,170 | 53,170 |
| Fixed assets at end of previous year (FA₀) | 48,588 | o | 48,588 | 48,588 | 48,588 |
| Fixed assets at end of current financial year (FA₁) | 53,170 | p | 53,170 | 53,170 | 53,170 |
| Adjusted net working capital at end of previous financial year (ANWC₀) | -1694 | q | -1694 | -1694 | -1694 |
| Adjusted net working capital at end of current financial year (ANWC₁) | -1494 | r | -1494 | -1494 | -1494 |
| Average total funds employed (ATFE) | 50,136 | s | 50,136 | 50,136 | 50,136 |
Next Page →
Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2002, No 119
Gazette.govt.nz —
NZ Gazette 2002, No 119
✨ LLM interpretation of page content
🏭
Westpower Limited Performance Measures
(continued from previous page)
🏭 Trade, Customs & Industry31 March 2002
Statistics, Electricity network, System length, Transformer capacity, Maximum demand, Electricity supply, Consumers, Reliability performance, Interruptions, SAIFI, CAIDI, Financial performance, Operating surplus, Net surplus, Amortisation, Depreciation, Fixed assets, Working capital