Financial Performance Measures




2 AUGUST

NEW ZEALAND GAZETTE

2485

DERIVATION TABLE SYMBOL IN FORMULA INPUT AND CALCULATIONS ROI ROE ROF
Intangible assets at end of previous financial year (IAₚ) 0 0
Intangible assets at end of current financial year (IAₒ) 0 0
Average total intangible asset (or regulation 33 time-weighted average) m 0 (regulation 33 time-weighted average) add
Subvention payment at end of previous financial year (Sₚ) 114,220 0
Subvention payment at end of current financial year (Sₒ) 0
Subvention payment tax adjustment at end of previous financial year 37,693 add
Subvention payment tax adjustment at end of current financial year 38,264
Average subvention payment and related tax adjustment v 36,437.405
System fixed assets at end of previous financial year at BV (SFAₚ) 37,749,778
System fixed assets at end of current financial year at BV (SFAₒ) 37,093,592
Average value of system fixed assets at BV f 37,093,592 (or regulation 33 time-weighted average) deduct
System Fixed assets at year beginning at ODV value (SFAₚₒDV) 36,437,405
System Fixed assets at end of current financial year at ODV value (SFAₒODV) 37,093,592 add
Average value of system fixed assets at ODV value h 37,093,592 (or regulation 33 time-weighted average) add
Denominator
ATFE^ADJ = c = (c + m + v + f) 37,867,276 ATFE^ADJ
36,409,150 13.54
BV = book value ave. TE
ROF = NOSR÷ATFE^ADJ×100 ROF = return on funds
8.64 8.20
ROE^AOT = c - c × fth 36,517,334
ROE^AOT = NOSR÷ATE^ADJ×100 ROI : COSTBUT^ADJ ATE^ADJ
8.64 8.100

ROI = optimum deprival valuation
ROE = return on equity
ROF = return on funds

Financial Performance Measure

  1. Maximum statutory income tax rate applying to corporate entities subject '1' to end of the previous financial year
    ROI = return on investment


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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2002, No 91


Gazette.govt.nz PDF NZ Gazette 2002, No 91





✨ LLM interpretation of page content

🏗️ Financial and Efficiency Performance Measures for Electricity Invercargill Limited Line Business (continued from previous page)

🏗️ Infrastructure & Public Works
Electricity, Financial Measures, Efficiency Performance, Return on Investment, Line Costs, Invercargill