New Zealand Gazette – 2005 – No. 4

Page 104

✨ Financial Performance Measures



DERIVATION TABLE

Financial Performance Measure Symbol in Formula ROI ROE ROF
Intangible assets at end of previous financial year (IAt-1) 0 0 0 0
Intangible assets at end of current financial year
Average total intangible asset (or re-weighted average) deduct
Subvention payment at end of previous financial year (St-1) 37,279 37,279
Subvention payment at end of current financial year (St) 149,836 149,836
Subvention payment tax adjustment at end of previous financial year 32,112
Subvention payment tax adjustment at end of current financial year 49,446
Average subvention payment and related tax adjustment v 82,784
System fixed assets at end of previous financial year at BV (SFAt-1) 40,058,787 40,058,787
System fixed assets at end of current financial year at BV (SFAt) f 42,854,836 42,854,836 deduct
Average value of system fixed assets at BV 42,854,836 42,854,836
System Fixed assets at year beginning at ODV value (SFAODV t-1) 37,758,683
System Fixed assets at end of current financial year at ODV value (SFAODV t) 45,708,009
Average value of system fixed assets at ODV value h 41,733,346 add add
(or re-weighted average) 41,733,342 41,733,342 41,733,342
Denominator 41,959,939
ATFEADJ = c + e - f ATFEADJ = c + e + f
8.61 12.92 8.64

ave = average

BV = book value

ODV = Optimised deprival valuation

ROE = return on equity

ROF = return on funds

INPUT AND CALCULATIONS

  1. Maximum station, including tax rate applying to corporate entities
    subscrip "t" = end of the previous financial year
    ROI = return on investment


Next Page →



Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2005, No 4


Gazette.govt.nz — PDF NZ Gazette 2005, No 4




✨ LLM interpretation of page content

💰 Disclosure of Information pursuant to Electricity Information Disclosure Requirements 2004 (continued from previous page)

💰 Finance & Revenue
Electricity, Financial Disclosure, Revenue, Expenditure, Operating Costs, Depreciation, Amortisation, Consultancy, Legal Expenses, Donations, Directors' Fees, Auditors' Fees, Credit Costs, Local Authority Rates, AC Loss-Rentals, Rebates, Subvention Payments, Unusual Expenses, Interest Expense, Income Tax, Net Surplus, Financial Performance Measure, ROI, ROE, ROF, Intangible Assets, Subvention Payment, Tax Adjustment, System Fixed Assets, Book Value, Optimised Deprival Valuation, Return on Investment, Return on Equity, Return on Funds