New Zealand Gazette – 2003 – No. 127

Page 3443

✨ Financial Performance Measures



5 SEPTEMBER

NEW ZEALAND GAZETTE

3443

WESTPOWER LIMITED - LINES BUSINESS

SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in formula ROF ROE ROI
Operating surplus before interest and income tax from financial statements 6,938 a 6,938 6,938 6,938
Operating surplus before interest and income tax adjusted pursuant to regulation 16 (OSBIT) 6,938 SS 5,271 5,271 -
Interest on cash, bank balances, and short-term investments (ISTi) 5,271 b add add add
OSB T minus ISTi 1,667
Net Surplus after tax from financial statements (NSA-T) 1,983 c add add add
Amortisation of goodwill and annuitisation of other intangibles 1,983 d add add add
Depreciation of SFA at COV (Y) 131 e - - -
QDV depreciation adjustment (667) f deduct deduct deduct
Subvention payment tax adjustment 1,216 g add add add
Interest tax shield 1,216 h
Revaluations -454 i
Income tax 879 j
Numerator 54,207 k 54,207 54,207 54,207
Fixed assets at end of previous year (FA₀) 52,179
Fixed assets at end of current financial year (FA₁) 55,820
Adjusted net working capital at end of previous financial year (ANWC₀) -454
Adjusted net working capital at end of current financial year (ANWC₁) 879
Average total funds employed (ATFE) 50,345
Total equity at end of previous financial year (TE₀) 54,593
Total equity at end of current financial year (TE₁) 52,469
Average total equity 2,594
WUC at end of previous financial year (WUC₀)


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2003, No 127


Gazette.govt.nz — PDF NZ Gazette 2003, No 127




✨ LLM interpretation of page content

🏭 Performance Measures for Westpower Limited (continued from previous page)

🏭 Trade, Customs & Industry
Electricity, Performance, Financial, ROF, ROE, ROI, Westpower