✨ Financial Performance Measures
616
NEW ZEALAND GAZETTE, No. 25
21 JANUARY 2005
WESTPOWER LIMITED - LINES BUSINESS
SCHEDULE 1 - PART 7
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Derivation Table | Input and Calculations | Symbol in formula | ROF | ROI |
|---|---|---|---|---|
| Operating surplus before interest and income tax from financial statements | 3,900 | a | 3,900 | 3,954 |
| Operating surplus before interest and income tax adjusted pursuant to requirement 18 (OSBT) | 3,900 | b | 3,664 | 3,954 |
| Interest on cash, bank balances, and short-term investments (ISTI) | 46 | c | 2,640 | 2,640 |
| OSBIT minus ISTI | 3,854 | d | 2,840 | 2,640 |
| Net surplus after tax from financial statements (NSxT) | 2,640 | e | 1,680 | 1,680 |
| Net surplus after tax adjusted pursuant to requirement 18 | 2,640 | f | 1,680 | 1,680 |
| Amortisation of goodwill and amortisation of other intangibles | g | add | add | |
| Subvention payment | h | add | add | |
| Depreciation of SFA at BV (x) | i | add | add | |
| Depreciation of SFA at ODV (y) | j | add | add | |
| ODV depreciation adjustment | k | s*t | deduct | |
| Subvention payment tax adjustment | l | deduct | ||
| Interest tax shield | m | deduct | ||
| Revaluations | n | deduct | ||
| Income tax | o | deduct | ||
| Numerator | p | 6,631 | 6,631 | |
| Fixed asset at end of previous year (FA₀) | 55,920 | q | 1,009 | 1,009 |
| Fixed assets at end of current financial year (FA₁) | 61,691 | r | ||
| Adjusted net working capital at end of previous financial year (ANWC₀) | 879 | s | ||
| Adjusted net working capital at end of current financial year (ANWC₁) | 305 | t | ||
| Average total funds employed (ATFE) | 59,348 | u | 57,631 | 59,348 |
| Total equity at end of previous financial year (TE₀) | 54,593 | v | ||
| Total equity at end of current financial year (TE₁) | 60,668 | w | ||
| Average total equity | 57,631 | x | ||
| WUC at end of previous financial year (WUC₀) | y | |||
| WUC at end of current financial year (WUC₁) | z |
616
NEW ZEALAND GAZETTE, No. 25
21 JANUARY 2005
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2005, No 25
Gazette.govt.nz —
NZ Gazette 2005, No 25
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Westpower Limited Performance Measures
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🏭 Trade, Customs & IndustryEnergy Delivery, Financial Performance, ROF, ROI, Operating Surplus