Financial Performance Measures




SCANPOWER LIMITED

Performance Measures Continued

For the Year Ended 31 March 2005

Part 7. Requirement 15 (Form for the Derivation of Financial Performance Measures)

Description Input Symbol ROI ROE ROF
Operating surplus before interest and income tax from financial statements 228
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) 228 24 24
Interest on cash, bank balances, and short-term investments (ISTI) 204 a
OSBIT minus ISTI 24
Net surplus after tax from financial statements 153 153
Net surplus of goodwill and amortisation of other intangibles (NSAIT) n 0 Add
Subvention payment g 0 Add
Depreciation of SFA at DV (x) 774 s
Depreciation of SFA at ODV (y) 766
ODV depreciation adjustment d 8 Add
Silvenion payment tax adjustment s†
Interest tax shield (q) 0 Deduct
Revaluations r 0 Add
Income tax (67)
Numerator 161
Fixed assets at end of previous financial year (FAₚ) 19,697 p
Fixed assets at end of current financial year (FAₐ) 20,003
Adjusted net working capital at end of previous financial year (ANWCₚ) 35 w
Adjusted net working capital at end of current financial year (ANWCₐ) 3.5

Formula Application

  • ROI = (OSBITᵐⁱⁿᵘˢ ᵃ) ÷ (FAₚ + ANWCₚ) × 100
  • ROE = NSATᵃᵈʲ ᵘˢᵗᵉᵈ ⁺ ʳ⁻ ᵖ ± s† ÷ (FAₚ + ANWCₚ) × 100
  • ROF = (OSBITᵐⁱⁿᵘˢ ᵃ⁺ᵍ⁺ˢ⁺ᵈ⁻ᵖ) ÷ (FAₚ + ANWCₚ) × 100


Next Page →



Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2005, No 150


Gazette.govt.nz PDF NZ Gazette 2005, No 150





✨ LLM interpretation of page content

🏭 Scanpower Limited Performance Measures (continued from previous page)

🏭 Trade, Customs & Industry
Financial Performance, Energy Efficiency, Return on Funds, Return on Equity, Return on Investments, Direct Line Cost, Indirect Line Cost, Load Factor, Loss Ratio, Capacity Utilisation, System Length, Circuit Length, Transformer Capacity, Maximum Demand, Electricity Supply, Faults per 100 Circuit Kilometres, SAIDI, SAIFI, CAIDI, Performance Measures