New Zealand Gazette – 2005 – No. 128

Page 3114

✨ Financial Performance Measures

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

SCHEDULE 1 — PART 7

DERIVATION TABLE	SYMBOL IN FORMULA	INPUT AND CALCULATIONS	ROF	ROE	ROI
	2,749,714
Operating surplus before interest and income tax from financial statements	2,749,714
Interest on cash, bank balances, and short-term investments (Regulation 18: OSBIT)	11,752
OSBIT minus IST	2,737,962	a	2,737,962	2,737,962	2,737,962
Net surplus after tax from financial statements	2,749,714
Amortisation of goodwill and amortisation of other intangibles	0	b	add	add	add
Subvention payment	757,020	g	0	757,020	757,020
Depreciation of SFA at BV (s4)	3,458,006	s	add	add	add
Depreciation adjustment	-32,994	d	add	add	add
ODV depreciation adjustment	0	e
Subvention payment tax adjustment	0	f
Interest, tax shield	3,878	r
Revaluations	0				-32,994
Income tax		p		-32,994
		q		3,878	3,878

| Numerator | OSBIT^(Ad) = a + g + s + d + e - r | NSAT^(Ad) = a + g + s + d | OSBILLT^(Ad) = a + g + s + d + e - p + r |
| | 3,461,988 | 3,473,740 | 3,458,110 |

| Fixed assets at end of previous financial year (FA_0) | 92,257,169 | c | | | |
| Adjusted net working capital at end of previous financial year (ANWC_0) | 91,354,718 | | | |
| Adjusted net working capital at end of current financial year (ANWC_1) | 50,506 | | | 50,506 |
| Adjusted total funds employed (ATFE) | 263,754 | | | 91,963,074 |
| | 91,963,074 | | | |

| Total equity at end of previous financial year (TE_0) | 107,530,193 | k | | |
| Average total equity | 106,698,932 | | | 106,814,563 |

| WUC at end of previous financial year (WUC_0) | 389,990 | | | |
| WUC at end of current financial year under construction | 848,224 | | | |
| | 614,607 | | 614,697 | deduct | deduct |
| Average WUC | | e | | |

| Revaluations | | i 1/2 | | 0 | 0 |
| Half of revaluations | | | | | |

VUW Te Waharoa — NZ Gazette 2005, No 128

Gazette.govt.nz — NZ Gazette 2005, No 128

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

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

Domain🏗️ Infrastructure & Public Works
KeywordsFinancial Performance, Operating Surplus, Net Surplus, Amortisation, Depreciation, Subvention Payment, Fixed Assets, Total Equity, Working Capital

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