✨ Financial Performance Measures
NEW ZEALAND GAZETTE
6 AUGUST
2519
SCHEDULE J, PART 2:
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Derivation Table | Input and Calculations | Symbol | Formula | ROF |
|---|---|---|---|---|
| Half of revenues: | Intangible assets at end of previous financial year (I_A0) | d | 13,210,371 | |
| Intangible assets at end of current financial year (I_A1) | e | 0 | ||
| Average total intangible asset | m | 0 (or regulation 33 time-weighted average) | ||
| Subvention payment at end of previous financial year (S_d0) | g | 13,200,822 | ||
| Subvention payment tax adjustment at end of previous financial year | o | 0 | ||
| Subvention payment at end of current financial year (S_d1) | q | 13,200,822 | ||
| Subvention payment tax adjustment at end of current financial year | s | 0 | ||
| Average subvention payment | v | 0 | ||
| System fixed assets at end of previous financial year at book value (SFA_0) | 13,210,371 | |||
| System fixed assets at book value (SFA_bv1) | f | 13,182,273 | deduct | |
| 13,200,822 | ||||
| Average value of system fixed assets at book value | 13,200,822 (or regulation 33 time-weighted average) | |||
| System Fixed assets at year beginning at CDV value (SFA_cd0) | 13,210,371 | |||
| System Fixed assets at end of current financial year at CDV value (SFA_cd1) | h | 13,182,273 | add | |
| 13,200,822 | ||||
| Average value of system fixed assets at CDV value | 13,200,822 (or regulation 33 time-weighted average) | |||
| Denominator | ATFE^(SFA) = c = a + b - l - i + h | 13,422,998 | ||
| Financial Performance Measure: | ||||
| ROF = CSBIN^(ATFE) * ATE^(ROE) | ROF = CSBIN^(ATFE) * ATE^(ROE) = x% + y% | 2.89 | ||
| Ave T_E = k = g + i - m + v | 16,851,399 | |||
| ROE = NSAT^(ATFE) * ATE^(ROE) | ROE = NSAT^(ATFE) * ATE = (a - % of the previous financial year) | 3.79 | ||
| autoscript D' = end of the previous financial year | 4.53 |
Notes:
- Maximum statutorily income tax rate applying to corporate entities subject to: i = end of the current financial year
- ROE = return on equity
- ROF = return on funds
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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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