β¨ Financial Performance Measures
Form for the Derivation of Financial Performance Measures from Financial Statements
Schedule 1 β 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 |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2005, No 206
Gazette.govt.nz —
NZ Gazette 2005, No 206
β¨ LLM interpretation of page content
π°
Financial Performance Measures for Network Waitaki Limited Lines Business
(continued from previous page)
π° Finance & RevenueFinancial Performance, Accounting Returns, Efficiency Measures, Energy Delivery