✨ Financial Performance Measures
24 JUNE
NEW ZEALAND GAZETTE
1865
Schedule 1 - Part 1
Form for the Derivation of Financial Performance Measures from Financial Statements
| Symbols (in formulae) | ROI | ROE | ROF | |
|---|---|---|---|---|
| Inputs and Calculations | ||||
| 1 | Operating surplus before interest and income tax classified pursuant to regulation 18 (OSBIT) (a) | 7,186.048 | 7,359.286 | |
| 2 | Depreciation and amortisation of other manageable assets (D) | 7,563.048 | ||
| 3 | Interest on cash, bank balances, and short-term investments (IST) | 623.750 | ||
| 4 | OSBIT minus IST | 7,359.296 | ||
| 5 | Net surplus after tax adjusted pursuant to regulation 18 (NSAT) | 5,426.888 | 5,426.888 | |
| 6 | Amortisation of goodwill and amortisation of other intangibles | |||
| 7 | Subvention payment | |||
| 8 | Depreciation of SFA at COV (x) | |||
| 9 | COV depreciation adjustment | 2,562.296 | ||
| 10 | Subvention payment tax adjustment | |||
| 11 | Interest tax shield | -201.818 | ||
| 12 | Revaluations | 2,502.570 | ||
| 13 | Income tax | 3,902.343 | ||
| Numerator | NSAT(a) = n = q - s + t | OSBIT(a) = g = n + q |
| | Fixed assets at end of previous financial year (FA0) | 72,890.602 |
| | Fixed assets net working capital of previous financial year (ANWC0) | 35,589.454 |
| | Adjusted net working capital at end of current financial year (ANWC1) | 465.087 |
| | (or regulation 15 time-weighted average) | 72.896.652 |
| | Average total funds employed (ATFE) | 81,544.566 |
| | Total equity at end of previous financial year (TE0) | 84,658.807 |
| | Total equity at end of current financial year (TE1) | 83.001.976 |
| | Average total equity | (or regulation 13 time-weighted average) |
| | WUC at end of previous financial year (WUC0) | |
| | WUC at end of current financial year (WUC1) | |
| | Average local works under construction | (on regulation 13 time-weighted average) |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2002, No 69
Gazette.govt.nz —
NZ Gazette 2002, No 69
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Network Tasman Limited Line Business Financial Statements
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🏭 Trade, Customs & IndustryFinancial Statements, Network Tasman Limited, Operating Surplus, Interest Expense, Income Tax, Net Surplus, Annual Valuation, System Fixed Assets, Depreciation, Revaluations