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 PDF NZ Gazette 2005, No 127


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





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