✨ Financial Performance Report
NEW ZEALAND GAZETTE, No. 114
3 AUGUST 2005
| Symbol in formula | Input & calculations | ROI | ROE | ROF |
|---|---|---|---|---|
| Fixed Assets at end of previous financial year (FA₀) | ||||
| a | 188,189 | |||
| Fixed Assets at end of current financial year (FA₁) | ||||
| b | 202,570 | |||
| Adjusted Net Working Capital at end of previous financial year (ANWC₀) | ||||
| c | (17,507) | |||
| = (FA₀ + FA₁) + ANWC₀ + ANWC₁ | ||||
| WCL₁/2 | ||||
| 179,934 | ||||
| Average total funds employed (ATFE) | ||||
| Total Equity at end of current financial year (TE₁) | ||||
| k | 176,988 | |||
| Total Equity at end of previous financial year (TE₀) | ||||
| 154,994 | ||||
| = (TE₀ + TE₁) / 2 | ||||
| 165,946 | ||||
| Works under construction at end of previous financial year (WUC₀) | ||||
| e | 473 | |||
| Works under construction at end of current financial year (WUC₁) | ||||
| 6,060 | ||||
| = (WLC₀ + WUC₁) / 2 | ||||
| f/2 | 3,267 | |||
| Revaluations | ||||
| Half of revaluations | • | • | • | |
| Intangible assets at end of previous financial year (IA₀) | ||||
| m | = (IA₀ + IA₁) / 2 | |||
| = S₀ * t | ||||
| v | = [(S₀ + S₁) / (1 + t)] / 2 | |||
| Subvention payment tax adjustment for previous financial year | ||||
| Subvention payment tax adjustment for current financial year | ||||
| Average subvention payment & related tax adjustment | ||||
| System Fixed assets at end of current financial year at book value (SFAbvᵥ) | ||||
| f | 184,868 | 189,250 | 189,250 | |
| System Fixed assets at end of previous financial year at book value (SFAbv₀) | ||||
| 193,632 | ||||
| = (SFAbv₀ + SFAbv₁) / 2 | ||||
| 189,495 | ||||
| System Fixed assets at end of current financial year at ODV value (SFAodv₁) | ||||
| h | 198,114 | 193,805 | ||
| = (SFAodv₀ + SFAodv₁) / 2 | ||||
| 181,224 | ||||
| Denominator (as adjusted) | ||||
| 181,224 | 167,235 | 193,235 |
Financial Performance Measure:
Key:
- bv = book value
- avg = average
- ODV = optimised deprival valuation subsequent¹
- ROI = return on investment
- ROE = return on equity
- ROF = return on funds employed
¹ end of the current financial year subsequent to the previous financial year end of investment.
| | 5.6% |
| ROE | 5.0% |
| ROF | 9.2% |
Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2005, No 114
Gazette.govt.nz —
NZ Gazette 2005, No 114
✨ LLM interpretation of page content
💰
Annual Valuation Reconciliation Report
(continued from previous page)
💰 Finance & RevenueValuation, Reconciliation, Financial Year, System Fixed Assets, ODV, Depreciation, Revaluations