✨ 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 | s¹ | |||
| 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 —
NZ Gazette 2003, No 79
Gazette.govt.nz —
NZ Gazette 2003, No 79
✨ LLM interpretation of page content
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Financial Performance Measures for Waipa Networks Limited
(continued from previous page)
💰 Finance & RevenueFinancial Performance, ROF, ROE, ROI, Waipa Networks Limited, Financial Statements