✨ Financial Performance Measures
29 AUGUST
NEW ZEALAND GAZETTE
3327
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Derivation Table | Input and Calculations | Symbol in formula | ROF | ROI |
|---|---|---|---|---|
| Revaluations | 17,798,009 | r | ||
| Half of revaluations | 8,989,000 | r/2 | deduct | |
| Intangible assets at end of previous financial year (S₀) | 0 | 0 | ||
| Intangible assets at end of current financial year (S₁) | 36,665,000 | m | add | 36,665,000 |
| Average total intangible assets | (or regulation 33 time-weighted average) | 0 | 0 | 0 |
| Subvention payment at end of previous financial year (S₀) | 0 | 0 | ||
| Subvention payment at end of current financial year (S₁) | 0 | 0 | ||
| Subvention payment tax adjustment at end of current financial year | 0 | 0 | ||
| Subvention payment tax adjustment at end of previous financial year | 0 | 0 | ||
| Average subvention payment & related tax adjustment | 0 | 0 | ||
| System fixed assets at end of previous financial year at book value (SFAₚᵥ₀) | 118,983,000 | |||
| System fixed assets at end of current financial year at book value (SFAₚᵥ₁) | 276,174,156 | |||
| Average value of system fixed assets at book value | (or regulation 33 time-weighted average) | f | deduct | 190,250,199 |
| System Fixed assets at year beginning at CDV value (SFA꜀ₔᵥ₀) | 190,250,199 | |||
| System Fixed assets at end of current financial year at CDV value (SFA꜀ₔᵥ₁) | 223,392,635 | |||
| Average value of system fixed assets at CDV value | (or regulation 33 time-weighted average) | h | add | 164,262,333 |
| Denominator | Ave TEᴬᴰᴶ = c - e - f + h | ATFEᴬᴰᴶ = k - e - m + v - f + h | ||
| Financial Performance Measure: | ROF = NSAᴬᴰᴶ/ATFEᴬᴰᴶ x 100 | ROI = OSBITᴬᴰᴶ/ATFEᴬᴰᴶ x 100 | ||
| 5.41 | 6.13 | |||
| 14.24 |
bv = book value
ave = average
subscript ‘0’ = end of the previous financial year
subscript ‘1’ = end of the current financial year
ROE = return on equity
ROI = return on investment
c = maximum statutory income tax rate applying to corporate entities
LexisNexis
Next Page →
Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2003, No 122
Gazette.govt.nz —
NZ Gazette 2003, No 122
✨ LLM interpretation of page content
🏭
Unison Networks Limited Financial and Efficiency Performance Measures
(continued from previous page)
🏭 Trade, Customs & IndustryFinancial Measures, Efficiency Measures, Electricity Regulation, Return On Funds, Return On Equity, Return On Investment, Direct Line Cost, Indirect Line Cost