✨ Financial Performance Measures
17 AUGUST 2005
NEW ZEALAND GAZETTE, No. 127
3087
SCHEDULE 1—PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Derivation Table | Input and Calculations (or regulation 33 time-weighted average) | Symbol in formula | ROF | ROE | ROI |
|---|---|---|---|---|---|
| Revaluations | 0 | 0 | 0 | 0 | 0 |
| Half of revaluations | 0 | r/2 | 0 | 0 | 0 |
| Intangible assets at end of previous financial year (A₀) | 0 | 0 | 0 | 0 | 0 |
| Intangible assets at end of current financial year (A₁) | 0 | m | 0 | 0 | 0 |
| Average total intangible asset | (or regulation 33 time-weighted average) | 0 | 0 | 0 | 0 |
| Subvention payment at end of previous financial year (S₀) | 0 | 0 | 0 | 0 | 0 |
| Subvention payment tax adjustment at end of previous financial year | 0 | 0 | 0 | 0 | 0 |
| Subvention payment tax adjustment at end of current financial year | 0 | 0 | 0 | 0 | 0 |
| Average subvention payment & related tax adjustment | 0 | 0 | 0 | 0 | 0 |
| System fixed assets at end of previous financial year at book value (SFₐ₀) | 72,818 | 0 | 0 | 0 | 0 |
| System fixed assets at end of current financial year at book value (SFₐ₁) | 73,766 | 0 | 0 | 0 | 0 |
| Average value of system fixed assets at book value | (or regulation 33 time-weighted average) | 73,141 | add | 73,141 | deduct |
| System Fixed assets at year beginning at ODV value (SFₐ₀ₒ) | 73,151 | 0 | 0 | 0 | 0 |
| System Fixed assets at end of current financial year at ODV value (SFₐ₁ₒ) | 73,173 | 0 | 0 | 0 | 0 |
| Average value of system fixed assets at ODV value | (or regulation 33 time-weighted average) | 73,162 | add | 73,162 | add |
| Denominator | 74,316 | 73,141 | 73,162 | 74,316 | |
| Financial Performance Measure: | ATFEₜₒₜₐₗ = c - e - f + h | Ave TEₜₒₜₐₗ = k - e - m + v - f + h | ROE = NSATₜₒₜₐₗ/ATFEₜₒₜₐₗ × 100 | ROI = OSBIₜₒₜₐₗ/ATFEₜₒₜₐₗ × 100 | |
| 11.73 | 7.04 |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2005, No 127
Gazette.govt.nz —
NZ Gazette 2005, No 127
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