β¨ Financial Performance Measures
SCANPOWER LIMITED - LINES BUSINESS
FINANCIAL PERFORMANCE MEASURES - DERIVATION TABLE
FOR THE YEAR ENDED 31 MARCH 2003 (PART 7)
| Symbol in formula | a | n | g | s | d | s' | q | l | p | Numerator |
|---|---|---|---|---|---|---|---|---|---|---|
| Input and calculations | 282 | 67 | 215 | 189 | 0 | 220 | 609 | (389) | (22) | 93 |
| 0 | 0 | (246) | ||||||||
| Adjusted net working capital at end of previous financial year (ANWC) |
ROI
| | 215 | | | | | | 0 | | 0 | add |
| | | | | | add | | | deduct | | deduct |
| | | | | | | | (389) | | (22) |
| | | | | | | | | | 93 |
| | | | | | | | | | (246) | OSBL^(a) = a + g - s + d - s' |
ROE
| | 215 | | | 189 | | | 0 | | 0 | add |
| | | | | | add | | | add | | deduct |
| | | | | | | (389) | | (22) |
| | | | | | | | | 93 |
| | | | | | | | | (208) | NSA^(a) = n + g - s + l = d |
ROF
| | 215 | | | | | | 0 | | 0 | add |
| | | | | | add | | | deduct | | |
| | | | | | | (389) | | |
| | | | | | | | | (174) | OSBL^(a) = a + g + s' - d |
Input and calculations
- Operating surplus before interest and income tax from financial statements
- Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBLIT)
- Interest on cash, bank balances, and short-term investments (ISTI)
- OSBLIT minus ISTI
- Net surplus after tax from financial statements (NSAT)
- Amortisation of goodwill and amortisation of other intangibles
- Subvention payment
- Depreciation of SFA at BV (x)
- Depreciation of ODV (s')
- ODV depreciation adjustment
- Subvention payment tax adjustment
- Interest tax shield
- Revaluations
- Income tax
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2003, No 129
Gazette.govt.nz —
NZ Gazette 2003, No 129
β¨ LLM interpretation of page content
π
ScanPower Limited Financial Performance Measures for 2003
(continued from previous page)
π Trade, Customs & IndustryFinancial Performance, ROI, ROE, ROF, Operating Surplus, Depreciation, ScanPower Limited