New Zealand Gazette – 2005 – No. 142

Page 3478

✨ Financial Performance Measures



3478

NEW ZEALAND GAZETTE, No. 142

26 AUGUST 2005

CENTRALINES LIMITED - Lines Business

Electricity Information Disclosure Requirements 2004 - Requirement 15 Form for the Derivation of Financial Performance Measures from Financial Statements

Input and Calculations Symbol in formula ROI ROE ROF
Operating surplus before interest and income tax from financial statements 1,389 1,300 896 836
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) a 89 - -
Interest on cash, bank balances, and short-term investments (IST) 896 - - -
OSBIT minus IST 1,300 - - -
Net surplus after tax from financial statements (NSAT) 896 add add add
Amortisation of goodwill and amortisation of other intangibles n add add add
Subvention payment s 1,473 - -
Depreciation of SFA at BV (x) g 0 - add
ODV depreciation adjustment s' (29) - deduct
Subvention payment tax adjustment d 493 - add
Revaluations r - - -
Income tax t 836 (29) deduct
Numerator 896 836 836
Fixed assets at end of previous financial year (FA₀) A 32,150
Fixed assets at end of current financial year (FA₁) A' -
Adjusted net working capital at end of previous financial year (ANWC₀) G 32,351

ROI:

[\text{ROI} = \frac{1,300}{896 + (a) + (n + s + g) - (s' + d)} = a + g - r + s + d - p + t]

ROE:

[\text{ROE} = \frac{896}{(TADJ) + n + g + s - t} = a + g + s + t + d]

[(TADJ) = 1,300]

ROF:

[\text{ROF} = \frac{OSBITAJ}{FA0} = a + g + s + d]

[OSBITAJ = 836]



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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2005, No 142


Gazette.govt.nz — PDF NZ Gazette 2005, No 142




✨ LLM interpretation of page content

🏭 Reliability Performance Measures for Centralines Limited (continued from previous page)

🏭 Trade, Customs & Industry
Electricity, Financial Performance, ROI, ROE, ROF, Centralines Limited