✨ Financial Performance Measures
SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Symbol | Formula | Input and Calculations |
|---|---|---|
| Derivation Table | ||
| a Operating surplus before interest and income tax from financial statements | ||
| b Operating expenses before interest and income tax adjusted pursuant to regulation 18 (OSBIT) | ||
| c Interest on cash, bank balances, and short-term investments (IST) | ||
| d OSBIT minus IST | ||
| e Net surplus after tax from financial statements | ||
| f Net surplus after tax adjusted pursuant to regulation 19 (NSAT) | ||
| g Amortisation of goodwill and amortisation of other intangibles | ||
| h Subvention payment | ||
| i Depreciation of SFA at BV (%) | ||
| j Depreciation of SFA at CDV (%) | ||
| k ODV depreciation adjustment | ||
| l Subvention payment tax shield | ||
| m Current tax adjustment | ||
| n Interest tax | ||
| o Fluctuations | ||
| Numerator | ||
| p Fixed assets at end of current financial year (FA) | ||
| q Adjusted net working capital at end of previous financial year (ANWC) | ||
| r Adjusted net working capital at end of current financial year (ANWC1) | ||
| s Average total funds employed (ATFE) (ANWC) | ||
| t (for regulation 33 time-weighted average) | ||
| u Total equity at end of previous financial year (TE) | ||
| v Total equity at end of current financial year (TE1) | ||
| w Average total equity (for regulation 33 time-weighted average) | ||
| x WUC at end of previous financial year (WUC0) | ||
| y WUC at end of current financial year (WUC1) | ||
| z Average local works under construction (for regulation 33 time-weighted average) | ||
| Revaluations |
| | ROT |
| | | 833,614 |
| | a | 833,614 |
| | b add | 225,858 |
| | c | 607,626 |
| | d add | |
| | e | 609,066 |
| | f add | |
| | g add | |
| | h add | |
| | i add | 293,866 |
| | j | 293,866 |
| | k deduct | -74,975 |
| | l add | 194,478 |
| | m add | |
| | n deduct | -98,891 |
| | o deduct | 194,584 |
| | OSBIT^(adj) = a + b - c - d + e + f + g + h + i - j - k - l - m - n + o |
| | | 607,626 |
| |
| ROE |
| | |
| | OSBIT^(adj) |
| | | 607,626 |
| | add |
| | deduct |
| | NSAT^(adj) = a + b - c - d + e + f |
| | | 569,096 |
|
| ROF |
| | OSBIT^(adj) |
| | | 607,626 |
| | add |
| | deduct |
| | | 13,308,297 |
| | add | 170,601 |
| | ATFE = p + q + r - s |
| | | 13,422,928 |
| | a | 13,422,928 |
| | b deduct | 16,861,239 |
| | ROF = a / b * 100 |
| | | 15.4%
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2002, No 93
Gazette.govt.nz —
NZ Gazette 2002, No 93
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