New Zealand Gazette – 2004 – No. 165

Page 4092

✨ Financial Performance Measures



4092

NEW ZEALAND GAZETTE, No. 165

15 DECEMBER 2004

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 8,943,860
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIIT) 8,943,860
Interest on cash, bank balances, and short-term investments (ISTI) 607,449
OSBIIT minus ISTI 8,336,411 a 8,336,411 8,336,411
Net surplus after tax from financial statements 6,354,872 6,354,872
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 6,354,872 n
Amortisation of goodwill and amortisation of other intangibles 0 g add 0 add 0 add 0
Subvention payment 0 s add 0 add 0 add 0
Depreciation of SFA at BV (x) 2,808,443
Depreciation of SFA at ODV (y) 2,946,765
ODV depreciation adjustment -138,322 d add -138,322 add -138,322 add -138,322
Subvention payment tax adjustment 0 s*t deduct 0 deduct 0
Interest tax shield -197,762 q deduct -197,762
Revaluations 27,855,947 r add 27,855,947
Income tax 2,580,817 p deduct 2,580,817
Numerator 8,198,090 6,216,550 33,670,981
OSBIITadj = a + g + s + d NSATadj = n + g + s - s*t + d OSBIITadj = a + g + s - q + r + s + d - p - s*t
Fixed assets at end of previous financial year (FA0) 77,238,763
Fixed assets at end of current financial year (FA1) 121,811,538
Adjusted net working capital at end of previous financial year (ANWC0) 131,565
Adjusted net working capital at end of current financial year (ANWC1) 677,479
Average total funds employed (ATFE) 99,929,672 c 99,929,672 99,929,672
(or regulation 31 time-weighted average)
Total equity at end of previous financial year (TE0) 88,947,136
Total equity at end of current financial year (TE1) 131,260,743
Average total equity 110,103,939 k 110,103,939
(or regulation 33 time-weighted average)
WUC at end of previous financial year (WUC0) 2,298,858
WUC at end of current financial year (WUC1) 418,087
Average total works under construction 1,358,473 e deduct 1,358,473 deduct 1,358,473 deduct 1,358,473
(or regulation 33 time-weighted average)


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VUW Te Waharoa — PDF NZ Gazette 2004, No 165


Gazette.govt.nz — PDF NZ Gazette 2004, No 165




✨ LLM interpretation of page content

💰 Network Tasman Limited Line Business Financial Performance Measures (continued from previous page)

💰 Finance & Revenue
15 December 2004
Financial Performance, Operating Surplus, Interest Expense, Income Tax, Net Surplus, Valuation Reconciliation, System Fixed Assets, ODV, Depreciation, Revaluations, ROF, ROE, ROI