New Zealand Gazette – 2003 – No. 111

Page 2948

✨ Financial Performance Measures



2948

NEW ZEALAND GAZETTE

No. 111

THE LINES COMPANY LIMITED-LINE BUSINESS ACTIVITY

Form for the derivation of Financial Performance Measures from Financial Statements-Schedule 1, Part 7

Derivation Table Input and Calculat. Symbol in form. ROF ROE ROI
Operating surplus before interest and tax (OSBIIT) 1,844
Interest on cash,bank & short term investments (ISTI) 48
OSBIIT minus ISTI 1,796 a 1,796 1,796
Net surplus after tax from financial statements 790 n 790
Amortised Goodwill - g - - -
Subvention Payment - s - - -
Depreciation of SFA at BV (x) 2,849
Depreciation of SFA at ODV (y) 2,849
ODV Depreciation adjustment - d - - -
Subvention Payment tax adjustment - s*t - - -
Interest Tax Shield 390 q 390
Revaluations 3,358 r 3,358
Income Tax (127) p 1,796 790 (127)
Numerator 4,891
Fixed Assets at Start of Year 70,548
Fixed Assets at Year End 78,265
Net Working Capital at end of previous financial year (5,302)
Net Working Capital at end of current financial year (9,348)
Average Total Funds Employed (ATFE) 67,081 c 67,081 67,081
Total Equity at end of previous financial year 42,365
Total Equity at end of current financial year 41,788
Average Total Equity 42,076 k 42,076
Works Under Construction at end of previous year 3,872
Works Under Construction at end of current year 158
Average Total Works Under Construction 2,015 e 2,015 2,015 2,015
Revaluations 3,358 r
Half of revaluations 1,679 r/2 1,679
Intangible assets at end of previous financial year -
Intangible assets at end of current financial year -
Average total intangible asset - m -
Subvention Payment at end of previous financial year -
Subvention Payment at end of current financial year -
Subvention Payment Tax Adjustment previous year -
Subvention Payment Tax Adjustment current year -
Average Subvention payment and tax adjustment - v -
System Fixed Assets at end of previous year at BV 65,456
System Fixed Assets at end of current year at BV 77,123
Average value of system fixed assets at BV 71,290 f 71,290 71,290 71,290
System Fixed Assets at year beginning at ODV 65,456
System Fixed Assets at end of current year at ODV 77,123
Average value of system fixed assets at ODV 71,290 h 71,290 40,062 63,387
Denominator 65,066
Financial Performance Measure 2.76% 1.97% 7.72%


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2003, No 111


Gazette.govt.nz — PDF NZ Gazette 2003, No 111




✨ LLM interpretation of page content

💰 Financial Performance Measures for The Lines Company Limited (continued from previous page)

💰 Finance & Revenue
Financial Performance, ROF, ROE, ROI, Operating Surplus, Depreciation, Revaluations, Fixed Assets, Equity, Working Capital