New Zealand Gazette – 2005 – No. 127

Page 3086

✨ Financial Performance Measures



3086

NEW ZEALAND GAZETTE, No. 127

17 AUGUST 2005

SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in Formula ROE ROI
Operating surplus before interest and income tax from financial statements 8,694 a 8,694 8,694
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) 8,694 0 0 0
Interest on cash, bank balances, and short-term investments (IST) 0 0 0 0
Net surplus after tax from financial statements 3,855 n 3,855 3,855
Amortisation of goodwill and amortisation of other intangibles 0 0 0 0
Subvention payment 2,686 d 21 21
Depreciation of SFA at BV (x) 21 d 21 21
Depreciation of SFA at ODV (y) 0 s 0 0
ODV depreciation adjustment 673 q add add
Subvention payment tax adjustment 0 r add add
Income tax 2,812 p deduct deduct
Numerator 73,591
Fixed assets at end of previous financial year (FA₀) 74,813 74,402 74,402
Fixed assets at end of current financial year (FA₁) 456
Adjusted net working capital at end of previous financial year (ANWC₀) 144 c
Adjusted net working capital at end of current financial year (ANWC₁) 74,402
Average total funds employed (ATFE) (or regulation 33, time-weighted average) 43,516
Total equity at end of previous financial year (TE₀) 44,492 k 44,004 44,004
Total equity at end of current financial year (TE₁) 44,004
Average total equity (or regulation 33, time-weighted average) 75 e 106 106
WUC at end of previous financial year (WUC₀) 136 deduct deduct
WUC at end of current financial year (WUC₁) 106
Average total works under construction

OSBIT = a + s + r - d

OSBIT^adj = n + g + s - r + d

NSA^adj = a + s - g - r + s + d - p - s1



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VUW Te Waharoa — PDF NZ Gazette 2005, No 127


Gazette.govt.nz — PDF NZ Gazette 2005, No 127




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