Financial Performance Measures




NEW ZEALAND GAZETTE, No. 142

26 AUGUST 2005


| System fixed assets at end of current financial year at book value
(SFABVT1) | Average value of system fixed assets at book value
(SFABOO) | System Fixed assets at year beginning at ODV value
(SFAV00) | System Fixed assets at end of current financial year at ODV value
(SFAV1) | Average value of system fixed assets at ODV value

|---------------------------------------------------------------|-----------------------------------------------------------|---------------------------------------------------------|----------------------------------------------------------|---------------------------------------------------------------|
| 31,781 | 31,685 | 31,741 | 32,283 | 32,012 |
| deduct | deduct | add | add | |
| f | 31,685 | | 32,012 | 32,580 |

Denominator:
ATFEADJ = c - f + h = k + v - r - m

Financial Performance Measure:
ROF = OSBITADJ / ATFEADJ × 100 E = NSAADJ / ATFEADJ × 100

ROI = OSBITADJ / ATFEADJ × 100 ROI = (c - e - ½cf) / f + h

3.99
2.59
2.57

Notes:

SFA = System Fixed Assets
ATFE = Adjusted Total Fixed Assets Employed
ROF = Return on Fixed Assets
ROI = Return on Investment
OSBIT = Operating Surplus Before Interest and Tax
NSA = Net Surplus After Tax

  • l = maximum statutory income tax rate applying to corporate entities

Subscript t = end of the previous financial year
Subscript t+1 = end of the current financial year



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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