✨ Financial Performance Measures
THE LINE COMPANY LIMITED - LINE BUSINESS ACTIVITY
Form for the derivation of Financial Performance Measures from Financial Statements-Schedule 1, Part 7
| Derivation Table | Input and Calculate. | Symbol in form. | ROF | ROE | ROI |
|---|---|---|---|---|---|
| Operating surplus before interest and tax (OSBIIT) | 3,357 | ||||
| Interest on cash, bank & short term investments (ISTI) | 16 | ||||
| OSBIIT minus ISTI | 3,342 | a | 3,342 | 3,342 | |
| Net surplus after tax from financial statements | 811 | n | 811 | ||
| Amortised Goodwill | - | g | |||
| Subvention Payment | - | s | |||
| Depreciation of SFA at BV (x) | 3,793 | ||||
| Depreciation of SFA at ODV (y) | 3,793 | ||||
| ODV Depreciation adjustment | - | d | |||
| Subvention Payment tax adjustment | - | s*t | |||
| Interest Tax Shield | 840 | q | 840 | ||
| Revaluations | - | r | |||
| Income Tax | 400 | p | 400 | ||
| Numerator | 3,342 | 811 | 2,102 |
| Fixed Assets at Start of Year | 97,495 | | | | |
| Fixed Assets at Year End | 98,403 | | | | |
| Net Working Capital at end of previous financial year | (3,972) | | | | |
| Net Working Capital at end of current financial year | (3,096) | | | | |
| Average Total Funds Employed (ATFE) | 94,415 | c | 94,415 | | 94,415 |
| Total Equity at end of previous financial year | 53,260 | | | | |
| Total Equity at end of current financial year | 59,507 | | | | |
| Average Total Equity | 56,384 | k | | 56,384 | |
| Works Under Construction at end of previous year | 30 | | | | |
| Works Under Construction at end of current year | 15 | | | | |
| Average Total Works Under Construction | 15 | e | 15 | 15 | 15 |
| Revaluations | - | r | | | |
| Half of revaluations | - | r/2 | | | |
| Intangible assets at end of previous financial year | - | | | | |
| Intangible assets at end of current financial year | - | | | | |
| Average total intangible asset | - | m | | | |
| Subvention Payment at end of previous financial year | - | | | | |
| Subvention Payment at end of current financial year | - | | | | |
| Subvention Payment Tax Adjustment previous year | - | | | | |
| Subvention Payment Tax Adjustment current year | - | | | | |
| Average Subvention payment and tax adjustment | - | v | | | |
| System Fixed Assets at end of previous year at BV | 96,400 | | | | |
| System Fixed Assets at end of current year at BV | 97,389 | | | | |
| Average value of system fixed assets at BV | 96,895 | f | 96,895 | 96,895 | 96,895 |
| System Fixed Assets at year beginning at ODV | 96,400 | | | | |
| System Fixed Assets at end of current year at ODV | 97,389 | | | | |
| Average value of system fixed assets at ODV | 96,895 | h | | | 96,895 |
| Denominator | | | 94,400 | 56,368 | 94,400 |
| Financial Performance Measure | | | 3.54% | 1.44% | 2.23% |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2005, No 139
Gazette.govt.nz —
NZ Gazette 2005, No 139
✨ LLM interpretation of page content
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Financial Performance Measures for The Line Company Limited
(continued from previous page)
💰 Finance & RevenueFinancial Performance, Operating Surplus, Interest, Depreciation, Fixed Assets, Equity, ROF, ROE, ROI