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New Zealand Gazette – 2004 – No. 164

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✨ Financial Performance Measures

4062

NEW ZEALAND GAZETTE, No. 164

15 DECEMBER 2004

WAIPA NETWORKS LIMITED - LINES BUSINESS

SCHEDULE - 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	1,850,307
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT)	1,850,307
Interest on cash, bank balances, and short-term investments (IST)	43,120
OSBIT minus IST	1,807,247	a	1,807,247		1,807,247
Net surplus after tax from financial statements	612,353
Net surplus after tax adjusted pursuant to regulation 18 (NSAT)	812,353	n		812,353
Amortisation of goodwill and amortisation of other intangibles	0	g	add	0 add	0 add
Subvention payment	0	s		0
Depreciation of SFA at IV (x)	1,233,583
Depreciation of SFA at ODV (y)	1,480,464
ODV depreciation adjustment	-246,911	d	add	246,911 add	246,911 add
Subvention payment tax adjustment	0	s1
Deferred tax effect	249,170		deduct	249,170	249,170
Revaluations	9,850,321	r		9,850,321 add
Income tax	239,833	p		239,833 deduct
Numerator			OSBIT^a = a + n + g + s + d	NSAT^a = n + g + s + d + BIIT^a = a + g - r + p + s	OSBIT^c = a + s + d
			1,560,338	565,442	1,057,654

| Fixed assets at end of previous financial year (FAo) | 47,185,404 | | | | |
| Fixed assets at end of current financial year (FA1) | 47,807,151 | | | | |
| Adjusted net working capital at end of previous financial year (ANWCo) | 1,011,637 | | | | |
| Adjusted net working capital at end of current financial year (ANWC1) | 825,780 | | | | |
| Average total funds employed (ATFE) | 48,414,976 | c | 48,414,976 | 48,414,976 | 46,414,976 |

| Total equity at end of previous financial year (TEo) | 40,860,693 | | | | |
| Total equity at end of current financial year (TE1) | 41,673,046 | | | | |
| Average total equity | 41,266,870 | k | | 41,266,870 | |

| Revaluations | 9,850,321 | r | | | |
| Half of revaluations | 4,925,161 | r/2 | | | 4,948,101 |

| Intangible assets at end of previous financial year (IAo) | 0 | | | | |
| Intangible assets at end of current financial year (IA1) | 0 | | | | |
| Average total intangible asset | | m | | 0 add | |

| Subvention payment at end of previous financial year (So) | 0 | | | | |
| Subvention payment at end of current financial year (S1) | 0 | | | | |
| Subvention payment tax adjustment at end of previous financial year | 0 | | | |
| Subvention payment tax adjustment at end of current financial year | 0 | | |
| Average subvention payment & related tax adjustment | | v | | 0 add | |

| System fixed assets at year beginning at ODV value (SFAoov) | 46,177,932 | | | | |
| System fixed assets at end of current financial year at ODV value (SFA1ov) | 50,640,320 | | | | |
| Average value of system fixed assets at ODV value | 51,359,396 | h | add | 51,359,396 add | 51,359,396 add |

| Denominator | | | ATFE^b = c - e - l + h | Ave^b = k - e - m + v + l - h | ATFE^d = c - e - Ysr + f + h |
| | | | 53,199,225 | 40,051,119 | 49,261,084 |

a maximum allowable revenue rule applying to line owners without input methodologies
b for book value
c for time-weighted average
e ODV = optimised deprival valuation
FA = fixed assets
h system fixed assets at the end of the previous financial year
ROI = return on investment

VUW Te Waharoa — NZ Gazette 2004, No 164

Gazette.govt.nz — NZ Gazette 2004, No 164

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

🏭 Financial Performance Measures of Waipa Networks Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial performance, Operating surplus, Net surplus, Depreciation, Revaluations, Return on investment, Waipa Networks Limited

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