New Zealand Gazette – 2005 – No. 119

Page 2900

✨ Financial Performance Measures

Form for the Derivation of Financial Performance Measures from Financial Statements

Schedule 1 – Part 7

Input and Calculations	a	b	d	f*	h
Operating surplus before interest and income tax from financial statements	2,971,386
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT)		8,674,875
Interest on cash, bank balances, and short-term investments (STI)		570,458		add
OSBIT minus (STI)		5,904,957
Net surplus after tax from financial statements				7,401,398	add
Net surplus after tax adjusted pursuant to regulation 18 (NSAT)			5,306,667		add
Amortisation of goodwill and amortisation of other intangibles				214,540	add
Depreciation of SFA at ODV (i)			4,277,391	-214,640	add
Depreciation adjustment
CDV depreciation adjustment			214,640		deduct
Subvention payment tax adjustment				-28,404	deduct
Interest tax			257,289		deduct
Revaluations
Incurrence tax			7,196,724

| | ROI | 7,401,398 | | | 7,196,724 | | 5,324,258 | add | 219,045 |
| | | | | | | | deduct | | -17,357 |
| | | | | | | | | | |
| | ROE | 5,926,581 | | | 5,306,667 | | | add | 214,640 |
| | | | | | | | | deduct | -214,640|
| | | | | | 5,306,228 | | | | |

| Fixed assets at end of previous financial year (FA i) | | | 123,811,686 | | | | |
| Adjusted net working capital at end of previous financial year (ANWC i) | AITF = i | 11,324,926 | | 787,649 | | | | |
| Adjusted total funds employed (ATE i) | | 135,136,612 | | | | 124,553,927| |
| Average total equity | TE i | 133,117,729 | | | | |
| Total equity at end of previous financial year | | | | 126,876,714 | | | | |
| Total equity at end of current financial year | | | | 139,358,743 | | | | |

| WUC at end of previous financial year (WUC i) | | 1,130,310 | | (or regulation weighted average) | 6,348,562 |
| WUC at end of current financial year (WUC j) | | | | (or regulation 33 time weighted average) | 4,199,594 |

Derivation Table

Operating surplus before interest and income tax from financial statements

Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT)

Interest on cash, bank balances, and short-term investments (STI)

OSBIT minus (STI)

Net surplus after tax from financial statements

Net surplus after tax adjusted pursuant to regulation 18 (NSAT)

Amortisation of goodwill and amortisation of other intangibles

Depreciation of SFA at ODV (i)

CDV depreciation adjustment

Subvention payment tax adjustment

Interest tax

Revaluations

Numeration

VUW Te Waharoa — NZ Gazette 2005, No 119

Gazette.govt.nz — NZ Gazette 2005, No 119

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

✨ LLM interpretation of page content

🏗️ Derivation of Financial Performance Measures from Financial Statements (continued from previous page)

Domain🏗️ Infrastructure & Public Works
KeywordsFinancial Performance, Operating Surplus, Net Surplus, Depreciation, Tax Adjustments

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