✨ Financial Performance Measures
6 SEPTEMBER
NEW ZEALAND GAZETTE
3561
CENTRALINES LIMITED - LINES BUSINESS
FINANCIAL PERFORMANCE MEASURES - Derivation Table (Part 7)
FOR THE YEAR ENDED 31 MARCH 2002
| Input and Calculations | Symbol in formula | ROF | ROE | ROI |
|---|---|---|---|---|
| WUC at end of previous financial year (WUC₀) | 0 | 22 | ||
| WUC at end of current financial year (WUC₁) | 44 | -2,301 | ||
| Average total works under construction | 22 | deduct | deduct | deduct |
| Revaluations | r | (4,601) | 22 | 22 |
| Half of revaluations | r/2 | (2,301) | ||
| Intangible assets at end of previous financial year (IA₀) | 0 | add | 0 | |
| Intangible assets at end of current financial year (IA₁) | 0 | |||
| Average total intangible asset | e | 0 | ||
| Subvention payment at end of previous financial year (S₀) | 0 | |||
| Subvention payment at end of current financial year (S₁) | 0 | |||
| Subvention payment tax adjustment at end of previous financial year | 0 | |||
| Subvention payment tax adjustment at end of current financial year | 0 | |||
| Average subvention payment & related tax adjustment | v | 0 | ||
| System fixed assets at end of previous financial year at book value (SFABV0) | 28,858 | 26,945 | ||
| System fixed assets at end of current financial year at book value (SFABV1) | 25,032 | 24,301 | ||
| Average value of system fixed assets at book value | 26,945 | deduct | deduct | deduct |
| System Fixed assets at year beginning at ODV value (SFAODV0) | 24,257 | 25,532 | ||
| System Fixed assets at end of current financial year at ODV value (SFAODV1) | 24,345 | add | add | add |
| Average value of system fixed assets at ODV value | 24,301 | |||
| Denominator | h | 24,301 | 27,856 | 25,532 |
| Financial Performance Measure: | ROF = OEBITadj/ATFEODV x 100 | ROE = NSATadj/ATFEBV x 100 | ROI = OEBITadj/ATFEODV x 100 | |
| (1.41) | (0.66) | (19.59) |
Notes:
- t = maximum statutory income tax rate applying to corporate entities
- bv = book value
- odv = optimised deprival valuation
- ROI = return on investment
- ROE = return on equity
- ROF = return on funds
Subscript '1' = end of the current financial year
Subscript '0' = end of the previous financial year
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2002, No 132
Gazette.govt.nz —
NZ Gazette 2002, No 132
✨ LLM interpretation of page content
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Centralines Limited Financial Performance Measures
(continued from previous page)
🏭 Trade, Customs & IndustryFinancial Performance, ROI, ROE, ROF, Operating Surplus, Depreciation, Income Tax