New Zealand Gazette – 2005 – No. 143

Page 3507

✨ Financial Performance Measures



26 AUGUST 2005

NEW ZEALAND GAZETTE, No. 143

3507

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in formula ROF ROE ROI
Revaluations Half of revaluations r 0 0 0
Intangible assets at end of previous financial year (IA₀) 83,546,000
Intangible assets at end of current financial year (IA₁) 79,054,000
Average total intangible asset (for regulation 33 time-weighted average) 81,301,500 r/2
Subvention payment at end of previous financial year (S₀)
Subvention payment at end of current financial year (S₁)
Subvention payment tax adjustment at end of previous financial year
Subvention payment tax adjustment at end of current financial year
Average subvention payment & related tax adjustment (for regulation 33 time-weighted average) m 0 0 0
System fixed assets at end of previous financial year at book value (SFA₀) 283,862,439
System fixed assets at end of current financial year at book value (SFA₁) 284,183,439
Average value of system fixed assets at book value (for regulation 33 time-weighted average) 284,183,439 f deduct deduct deduct
System Fixed assets at year beginning at ODV value (PFA₀) 285,044,313
System Fixed assets at end of current financial year at ODV value (PFA₁) 285,368,313
Average value of system fixed assets at ODV value (for regulation 33 time-weighted average) 285,368,313 h add add add
Denominator ATFE⁽ᴿᴼᶠ⁾ = e - m - r + v + f + h 296,728,374 117,018,271 296,728,374
Financial Performance Measure: ROF = OSBINT⁽ᴿᴼᶠ⁾/ATFE⁽ᴿᴼᶠ⁾ × 100 ROE = NSA⁽ᴿᴼᴱ⁾/ATFE⁽ᴿᴼᴱ⁾ × 100 ROI = OSBINT⁽ᴿᴼᴵ⁾/ATFE⁽ᴿᴼᴵ⁾ × 100
13.20 19.82 10.67

NOTE: System fixed assets at the end of the previous financial year at book value have been amended due to a calculation error.

  • t = maximum statutory income tax rate applying to corporate entities
  • bv = book value
  • ave = average
  • odv = optimised deprival valuation
  • subscript '0' = end of the previous financial year
  • subscript '1' = end of the current financial year
  • 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 143


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




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🏭 Unison Networks Limited - Financial and Efficiency Performance Measures (continued from previous page)

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