Financial Performance Measures




5 AUGUST 2005

NEW ZEALAND GAZETTE, No. 118

2869

WESTPOWER 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 ROI ROE ROF
Operating surplus before interest and income tax from financial statements 4,452 a 4,399 2,972 4,399
Operating surplus before interest and income tax adjusted pursuant to requirement 18 (OSBIT)
Interest on cash, bank balances, and short-term investments (ISTI) 53 add add add
OSBIT minus ISTI 4,399
Net surplus after tax adjusted pursuant to requirement 18 (NSAT) 2,972 n
Amortisation of goodwill and amortisation of other intangibles
Subvention payment
Depreciation of SFA at BV (%) 1,882
CDV depreciation adjustment (16) add add add
Subvention payment tax adjustment
Income tax 67 d deduct deduct deduct
Revaluations 1,223
Numerator 3,956
Fixed assets at end of previous financial year (FAₜ₋₁) 61,681
Fixed assets at end of current financial year (FAₜ) 87,823
Adjusted net working capital at end of previous financial year (ANWCₜ₋₁) 305
Adjusted net working capital at end of current financial year (ANWCₜ) (1,098)
Adjusted total funds employed (ATFE) 64,381 c 64,381 62,076 64,381
Average total funds employed (TEₜ) 69,690 g 62,076
k 64,391

ROI

| | | | 4,399 |

ROE

| | | | 2,972 |
| | add | | |
| | add | | |
| | | (1a) | |
| | | | 67 |
| | deduct | | |
| | | | 2,956 |
| | | | 1,222 |
| NOPAT* (approx.) | | | 3,093 |

ROF

| | | | 4,399 |
| | | add | |
| | add | | |
| | | | |
| | | (1b) | |
| | add | | |
| | | | 4,393 |
| ROF (approx.) | | | |




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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2005, No 118


Gazette.govt.nz PDF NZ Gazette 2005, No 118





✨ LLM interpretation of page content

🏭 Westpower Limited Performance Measures (continued from previous page)

🏭 Trade, Customs & Industry
Performance Measures, Financial Statements, ROI, ROE, ROF, Electricity Supply