✨ Financial Performance Measures
17 SEPTEMBER
NEW ZEALAND GAZETTE
3673
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 |
|---|---|---|---|---|---|
| Revaluations | -g | -g | |||
| Intangible assets at end of previous financial year (IA₀) | -3 | r/2 | |||
| Intangible assets at end of current financial year (IA₁) | 0 | 0 | 0 | 0 | 0 |
| Average total intangible asset | 0 | 0 | 0 | 0 | 0 |
| (or regulation 33 time-weighted average) | |||||
| Subvention payment at end of previous financial year (S₀) | 0 | 0 | 0 | 0 | 0 |
| Subvention payment tax adjustment at end of previous financial year | 0 | 0 | 0 | 0 | 0 |
| Subvention payment at end of current financial year (S₁) | 0 | 0 | 0 | 0 | 0 |
| Subvention payment tax adjustment at end of current financial year | 0 | 0 | 0 | 0 | 0 |
| Average subvention payment & related tax adjustment | 0 | 0 | 0 | 0 | 0 |
| System fixed assets at end of previous financial year at book value (SFA₀bv) | 64,420 | 64,420 | 64,207 | 64,207 | 64,207 |
| System fixed assets at end of current financial year at book value (SFA₁bv) | 63,994 | 63,994 | 64,207 | 64,207 | 64,207 |
| Average value of system fixed assets at book value | 64,207 | 64,207 | 64,207 | 64,207 | 64,207 |
| (or regulation 33 time-weighted average) | |||||
| System Fixed assets at year beginning at ODV value (SFA₀odv) | 64,420 | 64,420 | 64,207 | 64,207 | 64,207 |
| System Fixed assets at end of current financial year at ODV value (SFA₁odv) | 63,994 | 63,994 | 64,207 | 64,207 | 64,207 |
| Average value of system fixed assets at ODV value | 64,207 | 64,207 | 64,207 | 64,207 | 64,207 |
| (or regulation 33 time-weighted average) | |||||
| Denominator | |||||
| Financial Performance Measure: | ROF = OSBIT^ADJ / ATFE^ADJ x 100 | ROE = NSAT^ADJ / ATFE^ADJ x 100 | ROI = NSAT^ADJ / ATFE^ADJ x 100 | ||
| ATFE^ADJ = c + e - f + h | Ave TE^ADJ = k - e - m + v - f + h | ATFE^ADJ = c - e - ½f - f + h | |||
| 30,346 | 66,052 | ||||
| 18.8 | 12.7 |
1 = maximum statutory income tax rate applying to corporate entities
subscript '1' = end of the current financial year
subscript '0' = end of the previous financial year
bv = book value
odv = optimised deprival valuation
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 138
Gazette.govt.nz —
NZ Gazette 2002, No 138
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Financial Performance Measures Derivation
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