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New Zealand Gazette – 2003 – No. 74

Page 1962

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✨ Financial Tables

NEW ZEALAND GAZETTE

No. 74

1962

Symbol in formula	Input & calculations (000's)	ROI 000's	ROE 000's	ROF 000's
	Operating surplus before interest and income tax from financial statements (OSBIIT)	25,652	25,179	25,179
a	OSBIIT - ISTI	25,652
n	Interest on cash bank balances and short term investments (ISTI)	474
g	Net surplus after tax from Financial Statements	16,318
s	Amortisation of goodwill and other intangibles	5
	Subvention Payment	16,318
d	Depreciation of SFA at BV (x)	4,539
	Depreciation of SFA at ODV (y)	4,539
s*t	ODV Depreciation tax adjustment	(156)
	Subvention Payment Tax Shield	(156)
q	Interest Tax Shield	9,333
p	Revaluations
	Income Tax		9,333	25,179
	Numerator (as adjusted)		16,318	16,002

Derivation table (page 3181 & 3.182)

Operating surplus before interest and income tax from financial statements (OSBIIT)
Interest on cash bank balances and short term investments (ISTI)
OSBIIT minus ISTI
Net surplus after tax from Financial Statements
Amortisation of goodwill and other intangibles
Subvention Payment
Depreciation of SFA at BV (x)
Depreciation of SFA at ODV (y)
ODV Depreciation tax adjustment
Subvention Payment Tax Shield
Interest Tax Shield
Revaluations
Income Tax

VUW Te Waharoa — NZ Gazette 2003, No 74

Gazette.govt.nz — NZ Gazette 2003, No 74

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

💰 Financial Derivation Table

Domain💰 Finance & Revenue
KeywordsOperating surplus, Interest, Depreciation, Tax adjustments, Financial statements

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