New Zealand Gazette – 2002 – No. 88

Page 2362

✨ Financial Performance Measures



2362

NEW ZEALAND GAZETTE

No. 88

WAIPA NETWORKS LIMITED - LINES BUSINESS

SCHEDULE 1, PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in formula ROE ROI
Operating surplus before interest and income tax from financial statements 1,796,829 a 694,630 1,765,321
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) 1,796,829 0 0
Net surplus after tax from financial statements 1,765,321 n add add
Amortisation of goodwill and amortisation of other intangibles 684,630 g add add
Interest on cash, bank balances, and short-term investments (ISTI) 684,630 s 0 0
OSBIT minus ISTI 1,112,199
Depreciation of SFA at BV (x) 1,149,942 d add add
Depreciation of SFA at ODV (y) 1,413,775 s¹ -263,833 -263,833
ODV depreciation adjustment -263,833 q 0 0
Subvention payment adjustment 252,282 r deduct deduct
Interest tax shield 316,199 p
Revaluations 0
Income tax 0
Numerator 44,721,268 420,797 933,007
Fixed assets at end of previous financial year (FA₀) 46,647,035 c
Fixed assets at end of current financial year (FA₁) 799,660 k
Adjusted net working capital at end of previous financial year (ANWC₀) -678,113
Adjusted net working capital at end of current financial year (ANWC₁) 45,729,925 (or regulation 33 time-weighted average)
Average total funds employed (ATFE) 38,387,621
Total equity at end of previous financial year (TE₀) 40,222,168
Total equity at end of current financial year (TE₁) 39,304,895 (or regulation 33 time-weighted average)
Average total equity 0 0
WUC at end of previous financial year (WUC₀) 0 0
WUC at end of current financial year (WUC₁) 0 0
Average total works under construction 0 0 deduct deduct
OSBIT/ATFE = n + g + s - s¹ + d OSBIT/TE = n + g + s - s¹ + d - r + p - q
45,729,925 45,729,925
39,304,895 1,765,321
45,729,925 45,729,925
39,304,895 1,765,321
45,729,925 45,729,925
39,304,895 1,765,321


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VUW Te Waharoa — PDF NZ Gazette 2002, No 88


Gazette.govt.nz — PDF NZ Gazette 2002, No 88




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🏭 Financial Statements of Waipa Networks Limited (continued from previous page)

🏭 Trade, Customs & Industry
Financial Statements, Performance Measures, Electricity, Efficiency, Waipa Networks Limited