New Zealand Gazette – 2002 – No. 123

Page 3301

✨ Financial Performance Measures



28 AUGUST

NEW ZEALAND GAZETTE

3301

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Symbol in Formula Input and Calculations ROI ROE ROF
deduct
g 0 0
add
m (a) regulation 35 time-weighted averages 0
add
v 0
add
f 117,685,600 117,685,604 117,685,600
deduct deduct deduct
l 117,685,500 117,685,504
h add
117,685,500 117,685,500 117,685,500
add add
125,798,000 129,770,578 125,798,000
ATTEADJ
117,686,300 117,686,300
ROI = OSBIT(ADJ)/ATTE(ADJ) x 100 Av.TE(b) = k x (e + f + h - l) ROE = NSAT(ADJ)/ATE(ADJ) x 100
ROF = OSBIT(ADJ)/ATFE(ADJ) x 100
ROI = book value ROF = optimised depreciation
of return on investment

Derivation Table

Financial Performance Measure Formulae
t = maximum statutory income tax rate applying to corporate entities
Denominator g = value at start of current financial year
s = end of the previous financial year
Revaluations
Half of revaluations
Initial public assets at end of previous financial year (Ps)
Intangible assets at end of current financial year (IAt)
Average total intangible asset
Subvention payment at end of previous financial year (Ss)
Subvention payment at end of current financial year (St)
Subvention payment tax adjustment at end of previous financial year
Subvention payment tax adjustment at end of current financial year
Average subvention payment & related tax adjustment
System fixed assets at end of previous financial year at book value (SFAs)
System fixed assets at end of current financial year at book value (SFAt)
Average value of system fixed assets at book value
System Fixed Assets at year beginning at ODV value (SFAsODV)
System Fixed Assets at end of current financial year at ODV value (SFAtODV)
Average value of system fixed assets at ODV value


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2002, No 123


Gazette.govt.nz — PDF NZ Gazette 2002, No 123




✨ LLM interpretation of page content

🏭 Hawke's Bay Network Limited Financial Statements (continued from previous page)

🏭 Trade, Customs & Industry
Electricity, Financial Statements, Operating Revenue, Operating Expenditure, Hawke's Bay Network Limited

💰 Form for the Derivation of Financial Performance Measures from Financial Statements

💰 Finance & Revenue
Financial Performance, ROI, ROE, ROF, Financial Statements, Formulas

💰 Derivation Table for Financial Performance Measures

💰 Finance & Revenue
Financial Performance, Revaluations, Subvention Payments, Fixed Assets, Intangible Assets