✨ Financial Performance Measures
SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Derivation Table |
Symbol in formula |
Input and Calculations |
| Operating surplus before interest and income tax from financial statements |
a |
87,874,307 |
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSSIT) |
b |
87,874,307 |
| Interest on cash, bank balances, and short-term investments (IST) |
c |
125,653 |
| OSSIT minus IST |
d |
87,748,654 |
| Net surplus after tax from financial statements |
e |
33,255,950 |
| Amortisation of goodwill and amortisation of other intangibles |
f |
0 |
| Subvention payment |
g |
0 |
| Depreciation of SFA at BV (%) |
h |
37,066,633 |
| ODV depreciation adjustment |
i |
37,066,633 |
| Subvention payment tax adjustment |
j |
0 |
| Interest tax shield |
k |
12,577,255 |
| Revaluations |
l |
16,373,793 |
| Income tax |
m |
- |
| Numerator |
n |
- |
| Fixed assets at end of previous financial year (FA₀) |
o |
925,045,535 |
| Fixed assets at end of current financial year (FA₁) |
p |
942,853,759 |
| Adjusted net working capital at end of previous financial year (ANWC₀) |
q |
-7,971,748 |
| Adjusted net working capital at end of current financial year (ANWC₁) |
r |
-10,126,880 |
| Average total funds employed (ATFE) |
s |
925,285,434 (or regulation 33 time-weighted average) |
| Total equity at end of previous financial year (TE₀) |
t |
444,275,659 |
| Total equity at end of current financial year (TE₁) |
u |
435,988,434 (or regulation 33 time-weighted average) |
| Average total equity |
v |
440,132,150 (or regulation 33 time-weighted average) |
ROI
| Formula Steps |
| a |
| b |
| c |
|
| d |
| e |
|
| f |
| g |
ROE
ROF
| Formula Steps |
| a |
|
| b |
| c |
| d |
| e |
|
| g |
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Powerco Limited Financial Statements Notes
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Financial Performance Measures, Operating Surplus, Depreciation, Fixed Assets, Equity, Powerco Limited
NZ Gazette 2005, No 166