✨ Financial Performance Measures




Form for the Derivation of Financial Performance Measures from Financial Statements

Schedule 1 – Part 7

The Power Company Limited

Derivation Table Symbol In Formula Input and Calculations ROF ROE ROI
2,787,991 2,779,312 2,576,312
Operating surplus before interest and income tax from financial statements a 2,787,991
Interest on cash, bank balances, and short-term investments (FSTI) b 8,679 add
Interest minus FSTI c 701,437 add 701,437
Amortisation of goodwill and amortisation of other intangibles d 0 0 add 0 add
Subvention payment e 18,570 add add
Depreciation of SFA at BV (x) f 9,378,782 3,538,038
OGV depreciation adjustment g 3,518,498 -159,218
Subvention payment tax adjustment h 4,672 6,128 6,128 deduct
Interest tax shield i 154,405 4,427 4,427 deduct
Revaluations j 2,064,361 154,405
Income tax k
Numerator OSBIT^(a) = a+b+c+d+e NSAT = g (S tax adj) OSBIT^(a) = a+b+c+d+e-g+k
2,638,664 554,661 723,053

| Fixed assets at end of previous financial year (PFA) | | c | 214,256,390 |
| Adjusted net working capital at end of previous financial year (ANWC) | | | 212,548,690 |
| Average total funds employed at end of current financial year (A(TFE)) | | | 363,762 | 213,400,878 |
| (or requirement average) | | | |
| Total equity at end of previous financial year (TE) | | k | 208,405,906 | |
| Average total equity | | e | 208,371,509 | | 1,995,083 deduct |
| WUC at end of previous financial year (WUC) | | r | 1,281,549 |
| Average WUC of current financial year | | r2 | 2,706,917 | (or requirement avg.) |
| | | | | | | 159,408 |
| Revaluations | | | 79,703 | deduct |



Next Page →



Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2005, No 206


Gazette.govt.nz PDF NZ Gazette 2005, No 206





✨ LLM interpretation of page content

πŸ’° Financial Performance Measures for Network Waitaki Limited Lines Business (continued from previous page)

πŸ’° Finance & Revenue
Financial Performance, Accounting Returns, Efficiency Measures, Energy Delivery