✨ Financial Performance Measures
1736
PUBLISHED BY THE
DEPARTMENT OF INTERNAL AFFAIRS
PRINTED BY WICKLIFFE LIMITED
NEW ZEALAND GAZETTE
No. 63
ISSN 0111-5650
Price $5.00 (inc. G.S.T.)
Revaluations
Half-year assets at end of previous financial year (K₀ₛ)
- Intangible assets
- deduct
Intangible assets at end of current financial year (K₁)
- Average total intangible asset
- (for regulation 33 time-weighted average)
- add
Subvention payment at end of previous financial year (S₀)
Subvention payment tax adjustment at end of previous financial year
Subvention payment at end of current financial year (S₁)
Subvention payment tax adjustment at current financial year
- (for regulation 33 time-weighted average)
- deduct
- add
System fixed assets at end of previous financial year at book value (SFₐₒᵥᵥᵃˡ)
Average fixed assets at end of previous financial year at book value
System fixed assets at year beginning at ODV value (SFₐₒₒᵛ)
- 72,756,141
- 72,756,141
- 72,756,141
Average of system fixed assets at ODV value
- 72,687,088
- 72,687,088
- 72,687,088
- (for regulation 33 time-weighted average)
Denominator
- AT/RE²ⁿᵒ = c - e = k + i - h
- 78,910,703
- AT/E²ⁿᵒ = k = e - m + v - l + j
- 85,484,389
- AT/FE²ⁿᵒ = c - e = k - h
- 78,910,703
Financial Performance Measures:
- ROI = OSBIT³ᵒ/AT/E²ⁿᵒ × 100
- 6.96
- ROE = NSAT⁴ᵒ/AT/E²ⁿᵒ × 100
- 7.33
Notes:
- bv = book value
- ave = average
- odv = optimised deprival valuation
subscript '0' = end of the previous financial year
Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2003, No 63
Gazette.govt.nz —
NZ Gazette 2003, No 63
✨ LLM interpretation of page content
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(continued from previous page)
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