Financial Performance Measures




2114

NEW ZEALAND GAZETTE

No. 79

WAIPA NETWORKS 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 1,666,651 a 1,666,651 1,643,520 1,643,520
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) 1,666,651
OSBIT minus ISTI 23,131
Net surplus after tax from financial statements 1,643,520 n 1,643,520 638,525 638,525
Net surplus after tax adjusted pursuant to regulation 18 638,525
Amortisation of goodwill and amortisation of other intangibles 0 g 0 0 0
Subvention payment 1,189,665
Depreciation of SFA at BV (x) 1,452,961 d -262,796 -262,796
Depreciation of SFA at ODV (y) -262,796
ODV depreciation adjustment 0 q 0 0 0
Subvention payment tax adjustment 255,047 r 255,047 255,047
Interest tax shield 0
Revaluations 232,126 p
Income tax -678,113
Numerator 46,547,035
Fixed assets at end of previous financial year (FA₀) 47,185,404
Fixed assets at end of current financial year (FA₁) 47,082,982 c
Adjusted net working capital at end of previous financial year (ANWC₀) 1,011,637
Adjusted net working capital at end of current financial year (ANWC₁) 40,222,168
Average total funds employed (ATFE) 40,860,593 k
Total equity at end of previous financial year (TE₀) 40,541,431
Total equity at end of current financial year (TE₁) 40,541,431
Average total equity 0 e 0 0 0
WUC at end of previous financial year (WUC₀)
WUC at end of current financial year (WUC₁)
Average total works under construction

OSBIT^ADJ = n + g + s - s¹ + d

NSAT^ADJ = n + g + s - s¹ + d

OSBIT^ADJ = a + g - q + r + s + d - p - s¹

( or regulation 33 time-weighted average)

( or regulation 33 time-weighted average)

deduct
deduct
deduct
add
add
add



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2003, No 79


Gazette.govt.nz PDF NZ Gazette 2003, No 79





✨ LLM interpretation of page content

💰 Financial Performance Measures for Waipa Networks Limited (continued from previous page)

💰 Finance & Revenue
Financial Performance, ROF, ROE, ROI, Waipa Networks Limited, Financial Statements