✨ Financial Performance Measures
WAIPA NETWORKS LIMITED - LINES BUSINESS
SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Symbol in Formula | Input and Calculations (or regulation 33 time-weighted average) | Derivation Table | Financial Performance Measure |
|---|---|---|---|
| f | ROI | ||
| r2 | (or regulation 33 time-weighted average) | deduct | |
| m | (or regulation 33 time-weighted average) | ||
| v | add | ||
| f | 45,713,499(1) | 45,988,504 | |
| deduct | |||
| 45,288,824(2) | |||
| h | 45,825,039 | ||
| add | |||
| 45,825,039(3) | |||
| ATFE(4) = c - e - ½g = f + h - i | |||
| 48,919,677 | |||
| AFTE(5) = c - e - ½(g + r) | |||
| ROI = OSBIN(6)/AFTE(4) x 100 | 1.90 | ||
| ave = average | |||
| bv = book value |
| | Revaluations | Half of revaluations |
| | Intangible assets at end of previous financial year (IA_t-1) | |
| | Average total intangible asset (S_t) | |
| | Subvention payment at end of previous financial year (S_t-1) | |
| | Subvention payment tax adjustment at end of current financial year | |
| | Subvention payment at end of current financial year | |
| | System fixed assets at end of previous financial year at book value (SFA_t-1) |
| | System fixed assets at end of current financial year at book value (SFA_t) |
| | Average value of system fixed assets at book value | |
| | System Fixed assets at year beginning at ODV value (SFAs_0) | |
| | System Fixed assets at end of current financial year at ODV value (SFAs_t) |
| | Average value of system fixed assets at ODV value | |
| Denominator | | Financial Performance Measure: |
| | ROI = return on investment |
| | ROE = return on equity |
| | (1) = optimised deprival valuation |
| | (2) = return on investment |
| | (3) = end of the previous financial year |
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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, ROI, ROE, Waipa Networks Limited, Financial Statements, Derivation Table