✨ Financial Performance Measures
3592
NEW ZEALAND GAZETTE
No. 133
SCANPOWER LIMITED - LINES BUSINESS
FINANCIAL PERFORMANCE MEASURES - Derivation Table (Part 7)
FOR THE YEAR ENDED 31 MARCH 2002
(in thousands where applicable)
| Input and Calculations | Symbol in formula | ROF | ROE | ROI | |
|---|---|---|---|---|---|
| Revaluations | 18 | r | 9 | ||
| Half of revaluations | 9 | r/2 | deduct | ||
| Intangible assets at end of previous financial year (IAt-1) | 0 | ||||
| Intangible assets at end of current financial year (IAt) | 0 | ||||
| Average total intangible asset | 0 | m | add | 0 | |
| Subvention payment at end of previous financial year (St-1) | 0 | ||||
| Subvention payment at end of current financial year (St) | 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 | 0 | v | add | 0 | |
| System fixed assets at end of previous financial year at book value (SFAbv0) | 3,991 | ||||
| System fixed assets at end of current financial year at book value (SFAbv1) | 4,047 | ||||
| Average value of system fixed assets at book value | 4,019 | f | deduct | 4,019 | deduct |
| System Fixed assets at year beginning at ODV value (SFAodv0) | 15,871 | ||||
| System Fixed assets at end of current financial year at ODV value (SFAodv1) | 15,806 | ||||
| Average value of system fixed assets at ODV value | 15,839 | h | add | 15,839 | add |
| Denominator | 15,925 | 16,707 | 15,916 | ||
| ATFERD = c - e - f + h | Ave TERD = k - e - m + v - f + h | ATFERD = c - e - f + h | |||
| Financial Performance Measure: | (0.60) | (1.46) | (1.79) | ||
| ROF = OSBITRD/ATFERD x 100 | ROE = NSATRD/AVE TERD x 100 | ROI = OSBITRD/ATFERD x 100 |
t = maximum statutory income tax rate applying to corporate entities
bv = book value
ave = average
odv = optimised deprival valuation
subscript '0' = end of the previous financial year
subscript '1' = end of the current financial year
ROF = return on funds
ROE = return on equity
ROI = return on investment
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2002, No 133
Gazette.govt.nz —
NZ Gazette 2002, No 133
✨ LLM interpretation of page content
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Scanpower Limited Performance Indicators for the Lines Business
(continued from previous page)
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