✨ Financial Measures Table
14 JANUARY 2005
NEW ZEALAND GAZETTE, No. 3
| Symbol in formula | Input & calculations | ROI | ROE | ROF | |
|---|---|---|---|---|---|
| Fixed Assets at end of previous financial year (FAp) | 167,087 | ||||
| Fixed Assets at end of current financial year (FAi) | 188,189 | ||||
| Adjusted Net Working Capital at end of previous financial year (ANWCo) | 91 (13,285) | ||||
| Adjusted Net Working Capital at end of current financial year (ANWCi) | c | = (FA0+FA1+ANWC0+ANWCi)/2 | 171.041 | 167.678 | 171.041 |
| Average total funds employed (ATFE) | 158,368 | ||||
| Total Equity at end of previous financial year (TE0) | 176,988 | ||||
| Total Equity at end of current financial year (TE1) | k | =(TE0+TE1)/2 | 167.678 | ||
| Average total equity (TEa) | 1,776 | ||||
| Works under construction at end of previous financial year (WUC0) | 473 | ||||
| Works under construction at end of current financial year (WUC1) | e | =(WUC0+WUC1)/2 | 1,125 | 1,125 | 1,125 |
| Average Total Works under construction (WUCa) | 19,643 | ||||
| Revaluations | 1/2 | ||||
| Intangible assets at end of previous financial year (IA0) | m | = (IA0+IA1)/2 | 9,822 | ||
| Intangible assets at end of current financial year (IA1) | |||||
| Average Total Intangible asset | |||||
| Subvention payment for previous financial year (S0) | =S0* | ||||
| Subvention payment for current financial year (S1) | =(S0+S1(1-t))/2 | ||||
| Subvention payment tax adjustment for previous financial year | v | ||||
| Subvention payment tax adjustment for current financial year | |||||
| Average subvention payment & related tax adjustment | |||||
| System Fixed assets at end of previous financial year at book value (SFAbv0) | f | = (SFAbv0+SFAbv1)/2 | 173.316 | 173.316 | |
| System Fixed assets at end of current financial year at book value (SFAbv1) | 184,868 | ||||
| Average value of system fixed assets at book value (SFAbva) | 161,763 | ||||
| System Fixed assets at end of previous financial year at ODV value (SFAodv0) | h | = (SFAodv0+SFAodv1)/2 | 175.628 | 175.628 | |
| System Fixed assets at end of current financial year at ODV value (SFAodv1) | 182,495 | ||||
| Average value of system fixed assets at ODV value (SFAodva) | 168,865 | 162.407 | |||
| Denominator (as adjusted) | 9.9% | ||||
| Financial Performance Measure: | 18.6% | 6.5% |
Key:
- t – maximum statutory income tax rate applying to corporate entities;
- bv – book value;
- ave – average;
- ODV – optimised deprival valuation/adjustment;
- ROI – return on investment;
- ROE – return on equity;
- ROF – return on funds.
PUBLISHED BY THE
DEPARTMENT OF INTERNAL AFFAIRS
PRINTED BY WICKLIFFE LIMITED
ISSN 0111-5650
Price $5.00 (inc. G.S.T.)
Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2005, No 3
Gazette.govt.nz —
NZ Gazette 2005, No 3
✨ LLM interpretation of page content
💰
Form for Derivation of Financial and Efficiency Measures
(continued from previous page)
💰 Finance & RevenueFinancial Measures, Efficiency Measures, Operating Surplus, Interest, Depreciation, ROI, ROE, ROF