New Zealand Gazette – 2005 – No. 7

Page 154

✨ Financial Performance Measures



SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table

Input and Symbolic formula Calculations ROF ROE ROI
Operating surplus before interest and income tax from operational statements 8,667,126 a
Operational surplus before interest and income tax adjusted pursuant to requirement 18: (OSBIIT) 8,657,125
Interest on cash, bank balances, and short-term investments (STI) 127,990
OSBIIT minus (STI) 8,540,035
Net surplus after tax from financial statements (NSAT) 4,303,801 n
Amortisation of goodwill and amortisation of other intangibles 0 o
Subvention payment 2,640,653 add add g
Depreciation of SFA at BV (x) 3,481,836 s
OGV depreciation adjustment -841,278 add add d
Subvention payment tax adjustment 0
Interest tax shield 906,895 add deduct q
Revaluations 11,880,479 p
Income tax 1,615,761 f
Numerator
OSEBIT^(GD) = a + g + s + d 7,698,757
NSAT^(GD) = n + g + s + d - q 3,462,523
NSAT = (n + g + s + d) - q + p 17,056,780

| Fixed assets at end of previous financial year (FAp) | 73,622,864 | | | |
| Adjusted net working capital at end of previous financial year (ANWCp) | 77,703,595 | | | |
| Adjusted total funds employed (ATFEp) | -648,309 | | | c |
| Average total funds (ANWCp) | 90,130 | (of requirement) | |
| Total equity at end of previous financial year (TEp) | 75,333,885 | | 32 time-weighted average | |
| Total equity at end of current financial year (TEc) | 36,576,239 | | |
| Average total equity | 56,956,848 | | 32 time-weighted average | |
| WUC at end of previous financial year (WUCp) | 35,331,944 | | | k |
| WUC at end of current financial year (WUCc) | 3,118,748 | | |
| Average WUC | 1,206,265 | 32 time-weighted average | |



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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2005, No 7


Gazette.govt.nz — PDF NZ Gazette 2005, No 7




✨ LLM interpretation of page content

💰 Derivation of Financial Performance Measures from Financial Statements (continued from previous page)

💰 Finance & Revenue
Financial performance, Operating surplus, Net surplus, Depreciation, Revaluations