New Zealand Gazette – 2005 – No. 128

Page 3115

✨ Financial Performance Measures



17 AUGUST 2005

NEW ZEALAND GAZETTE, No. 128

3115

DERIVATION TABLE

Financial Performance Measure INPUT AND CALCULATIONS SYMBOL IN FORMULA ROF ROE ROI
Intangible assets at end of previous financial year (IA₀) 13,815,674
Intangible assets at end of current financial year (IA₁) 13,058,654 m
Average total intangible asset 13,437,164 deduct 13,437,164
Subvention payment at end of previous financial year (S₀) 0
Subvention payment at end of current financial year (S₁) 0
Subvention payment tax adjustment at end of previous financial year 0 v add 0
Subvention payment tax adjustment at end of current financial year 0
Average subvention payment and related tax adjustment
System fixed assets at end of previous financial year at BV (SFA₀BV) 90,999,769
System fixed assets at end of current financial year at BV (SFA₁BV) 89,327,071
Average value of system fixed assets at BV 90,163,420 f deduct 90,163,420
System Fixed assets at year beginning at ODV value (SFA₀ODV) 91,372,000
System Fixed assets at end of current financial year at ODV value (SFA₁ODV) 89,980,000
Average value of system fixed assets at ODV value 90,676,000 h add 90,676,000 90,676,000
Denominator¹

¹ t = maximum statutory income tax rate applying to corporate entities
subscript '0' = end of the previous financial year
subscript '1' = end of the current financial year
BV = book value
ODV = optimised deprival valuation
ROF = return on funds
ROE = return on equity
ROI = return on investment



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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2005, No 128


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




✨ LLM interpretation of page content

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

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