New Zealand Gazette – 2003 – No. 63

Page 1735

✨ Financial Performance Measures



9 JUNE

NEW ZEALAND GAZETTE

1735

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 8,531,371
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) 8,531,371
Interest on cash, bank balances, and short-term investments (ISTI) 804,744
OSBIT minus ISTI 7,727,127 a 7,727,127 7,727,127
Net surplus after tax from financial statements 6,085,614
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 6,085,614 n 6,085,614
Amortisation of goodwill and amortisation of other intangibles 0 g add 0 add 0 add 0
Subvention payment 0 s add 0 add 0 add 0
Depreciation of SFA at BV (x) 2,640,680
Depreciation of SFA at ODV (y) 2,778,826
ODV depreciation adjustment -138,146 d add -138,146 add -138,146 add -138,146
Subvention payment tax adjustment 0 s*t deduct 0 deduct 0 deduct 0
Interest tax shield -260,474 q deduct -260,474
Revaluations 0 r add 0
Income tax 2,430,828 p deduct 2,430,828
Numerator 7,588,981
OSBITADJ = a + g + s + d		 5,947,468
NSATADJ = n + g + s - s*t + d		 5,418,627
OSBITADJ = a + g + q + r + s + d - p - s*t
Fixed assets at end of previous financial year (FA0) 72,586,414
Fixed assets at end of current financial year (FA1) 77,238,763
Adjusted net working capital at end of previous financial year (ANWC0) 301,667
Adjusted net working capital at end of current financial year (ANWC1) 131,565
Average total funds employed (ATFE) 75,129,205
(or regulation 33 time-weighted average)		 c 75,129,205 75,129,205
Total equity at end of previous financial year (TE0) 84,458,607
Total equity at end of current financial year (TE1) 88,947,138
Average total equity 86,702,871
(or regulation 33 time-weighted average)		 k 86,702,871
WUC at end of previous financial year (WUC0) 0
WUC at end of current financial year (WUC1) 2,298,858
Average total works under construction 1,149,429
(or regulation 33 time-weighted average)		 e deduct 1,149,429 deduct 1,149,429 deduct 1,149,429


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2003, No 63


Gazette.govt.nz — PDF NZ Gazette 2003, No 63




✨ LLM interpretation of page content

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