New Zealand Gazette – 2005 – No. 119

Page 2901

✨ Financial Performance Measures



5 AUGUST 2005

NEW ZEALAND GAZETTE, No. 119

2901

Revaluations r0 m v f b
Half of revaluations (or regulation 33 time-weighted average)
Intangible assets at end of previous financial year (IA t-1)
Average total intangible asset
(or regulation 33 time-weighted average)
Subvention payment at end of previous financial year (S t-1) 0
Subvention payment tax adjustment at end of current financial year add
Subvention payment at end of current financial year 0
Average subvention payment & related tax adjustment
System fixed assets at end of previous financial year at book value (SFA t-1) 121,945,314
System fixed assets at year beginning at ODV value (SFA 0,000) deduct
Average value of system fixed assets at book value 121,945,314
System Fixed assets at end of current financial year at ODV value (SFA m,000) 109,196,009
System value of system fixed assets at ODV value add
Average value of system fixed assets at ODV value 110,513,364
Denominator 112,181,568
Financial Performance Measures: ATFE(*) = k g e m + f + h

| | | | | ROI = OSBIT(**)/ATFE(**) x 100 |

| | | | cdv = optimised deprival valuation |

| | | ave = average |

| | | bv = book value |

| t = maximum statutory income tax rate applying to corporate entities |

| the previous financial year |

Column Descriptions:

  • r0: Deduction
  • r2: Add
  • m: (not specified)
  • v: (or regulation 33 time-weighted average)
  • f: 121,945,314 (value associated with system fixed assets)
  • b: 110,513,364 (average system fixed assets ODV value)

Formulas:

  • (ATFE(*) = \frac{k \times g \times e}{m + f + h})
  • (ROI = \frac{OSBIT(**)}{ATFE(**)} \times 100)

Key:

  • SFA: System Fixed Assets
  • ODV: Optimised Deprival Valuation


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2005, No 119


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




✨ LLM interpretation of page content

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

🏗️ Infrastructure & Public Works
Financial Performance, Operating Surplus, Net Surplus, Depreciation, Tax Adjustments, Revaluations, Intangible Assets, Subvention Payment, System Fixed Assets, ODV, ATFE, ROI