New Zealand Gazette – 2002 – No. 99

Page 2713

✨ Financial Performance Measures



13 AUGUST

NEW ZEALAND GAZETTE

2713

SCHEDULE 1 – PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Gazette Declaration Table March 2002 Input and Calculations Symbol (as formula) ROR ROE ROI
Opening supplies before interest and receivables from financial statements 3,774
Operating surplus before interest and movement adjusted pursuant to regulation 6 (CSR IT) 3,774
Interest on cash, bank balances, and short-term investments (STI) 255
ODVAT minus STI 3,519 a 3,129 3,559
Net surplus after tax from financial statements 2,036
Net surplus after tax adjusted pursuant to regulation 9 (NSAT) 2,036 b X 0.39
Amortisation of goodwill and amortisation of other intangibles 0 c add add add
Superannuation payment 0 d add add add
Depreciation of SFA at BV (i) 3,662
Depreciation of SFA at ODV (ii) 2,662
SOV depreciation adjustment 0 e add add add
Subvention payment to key adjustment 0 a7 deduct deduct deduct
Interest tax shield 7.9 g deduct
Restatements 0 r add
Income tax 839 g deduct 639
Numerator = CSRIT + g - e + d + e + a 3,659 2,636 2,775
Fixed assets at end of previous financial year (FA0) 86,156 h
Fixed assets at end of current financial year (FA1) 91,861
Subtotal not including capital at end of previous financial year (MHC0) -173
Adjusted net working capital at end of current financial year (MWC1) -1,109 i
Average net funds employed (ANFE) 92,024 j (per regulation 33 time-weighted average) 89,842 92,649
Total equity at end of previous financial year (TE0) 92,261
Total equity at end of current financial year (TE1) 94,271
Average total equity 94,246 k (per regulation 33 time-weighted average) 94,246
RDC at end of previous financial year (RDC0) 0
RDC at end of current financial year (RDC1) 0
Average total funds under equity calculation (per regulation 33 time-weighted average) deduct deduct
Devaluations 0 l
Total of revaluations
Intangible assets at end of previous financial year (IA0) 0 m
Intangible assets at end of current financial year (IA1) 0
Average intangible assets (for regulation 33 time-weighted average) add
Subvention payment at end of previous financial year (Sp0)
Subvention payment at end of current financial year (Sp1) 0
Subvention payment tax adjustment at end of previous financial year 0
Subvention payment tax adjustment at end of current financial year 0
Average subvention payment related tax adjustment add
System fixed assets at end of previous financial year at book value (BFA0) 87,361
System fixed assets at end of current financial year at book value (BFA1) 91,554
Average value of system fixed assets at book value 89,205 n (per regulation 33 time-weighted average) default 89,205
System fixed assets at year beginning at ODV value (SFA0) 87,361
System fixed assets at end of current financial year at ODV value (SFA1) 91,338
Average value of system fixed assets at ODV value 89,205 t (per regulation 33 time-weighted average) add 89,205

Generalistator

Financial Performance Measures:
ROR = CSRIT + a + b + c + d + e
BV = book value of the previous financial year
ROI = return on funds
ROR = return on funds


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2002, No 99


Gazette.govt.nz — PDF NZ Gazette 2002, No 99




✨ LLM interpretation of page content

🏭 Mainpower New Zealand Limited Financial Performance Measures (continued from previous page)

🏭 Trade, Customs & Industry
Financial Performance, Efficiency Measures, Return on Funds, Return on Equity, Return on Investment, Direct Line Costs, Indirect Line Costs