New Zealand Gazette – 2005 – No. 143

Page 3506

✨ Financial Performance Measures



3506

NEW ZEALAND GAZETTE, No. 143

26 AUGUST 2005

SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in formula ROF ROE ROI
Operating surplus before interest and income tax from financial statements (OSBIT) 34,826,000
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIIT) 34,826,000
Interest on cash, bank balances, and short-term investments (ISTI) 143,000
OSBIIT minus ISTI 34,683,000 a 34,683,000 34,683,000
Net surplus after tax from financial statements 18,699,950 18,699,950
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 18,699,950 n 18,699,950
Amortisation of goodwill and amortisation of other intangibles 4,494,600 g add 4,494,600 add 4,494,600 4,494,600
Subvention payment 0 s add 0 add 0
Depreciation of SFA at BV (x) 11,187,000 0
Depreciation of SFA at ODV (y) 11,187,000 0
ODV depreciation adjustment 0 d add 0 add 0 add 0
Subvention payment tax adjustment 0 s*t deduct 0 deduct 0
Interest tax shield 4,172,520 q deduct 4,172,520
Revaluations 0 r add 0
Income tax 3,338,705 p deduct 3,338,705
Numerator OSBIIT\textsuperscript{ADJ} = a + g + s + d *NSAT\textsuperscript{ADJ} = n + g + s + st + d** OSBIIT\textsuperscript{ROI} = a + g + s + d - q + r + st + d - p - st
39,177,600 23,194,550 31,666,375
Fixed assets at end of previous financial year (FA\textsubscript{0}) 296,709,000
Fixed assets at end of current financial year (FA\textsubscript{1}) 303,916,000
Adjusted net working capital at end of previous financial year (ANWC\textsubscript{0}) 2,043,000
Adjusted net working capital at end of current financial year (ANWC\textsubscript{1}) 1,566,000
Average total funds employed (ATFE) 302,117,000 (or regulation 33 time-weighted average) c 302,117,000 302,117,000
Total equity at end of previous financial year (TE\textsubscript{0}) 195,877,422
Total equity at end of current financial year (TE\textsubscript{1}) 211,539,372
Average total equity 203,708,397 (or regulation 33 time-weighted average) k 203,708,397
WUC at end of previous financial year (WUC\textsubscript{0}) 3,338,000
WUC at end of current financial year (WUC\textsubscript{1}) 9,805,000
Average total works under construction 6,571,500 (or regulation 33 time-weighted average) e deduct 6,571,500 deduct 6,571,500 deduct 6,571,500


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VUW Te Waharoa — PDF NZ Gazette 2005, No 143


Gazette.govt.nz — PDF NZ Gazette 2005, No 143




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Financial reporting, Return on funds, Return on equity, Return on investment, Direct line cost, Indirect line cost, Performance measures