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



Next Page →



Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2002, No 132


Gazette.govt.nz PDF NZ Gazette 2002, No 132





✨ LLM interpretation of page content

🏭 Centralines Limited Financial Performance Measures (continued from previous page)

🏭 Trade, Customs & Industry
Financial Performance, ROI, ROE, ROF, Operating Surplus, Depreciation, Income Tax