New Zealand Gazette – 2006 – No. 131

Page 3782

✨ Financial Performance Metrics



DERIVATION TABLE

INPUT AND CALCULATIONS SYMBOL IN FORMULA ROF ROE ROI
Subvention payment at end of current financial year (S₁) S 6,360 6,360 6,360
Subvention payment tax adjustment at end of previous financial year v 12,877 12,877
Average administration payment & refund at end of current financial year (SFAavg) A 298,792,864 298,792,864
System fixed assets at end of previous financial year at book value (SFAprev) f 206,472,617 207,452,490
System fixed assets at end of current financial year at book value (or regulation 33 time-weighted average) a 207,452,490 207,452,490
System Fixed assets at year beginning at ODV value (SFAbeg) h 213,780,000 211,444,500 211,444,500
Average value of system fixed assets at ODV value (SFAavg) (or regulation 33 time-weighted average) j 211,444,500
Denominator Financial Performance Measure Formula Explanation
ROF = AT(FA²⁹) = OSBIT⁽³⁰⁾ / AT(FA⁽³⁰⁾) x 100
= 211,366,620 / 208,565,231 x 100
= 101.36%
ROE = AT(P⁽³⁰⁾) = c - e - m + v + i - h
= 208,565,231 + 12,877 - (7,544 + 100)
= 211,266,620 x 100
ROI = OSBIT⁽³⁰⁾ / AT(FE⁽³⁰⁾ x 100
= 211,266,620 / 208,565,231 x 100
= 101.29%

Notes:

  • BV = book value
  • avg = average
  • odvy = optimised deprival valuation
  • subscript ‘-1’ = end of the previous financial year
  • ROF = return on funds
  • ROE = return on equity
  • ROI = return on investment


Next Page →



Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2006, No 131


Gazette.govt.nz — PDF NZ Gazette 2006, No 131




✨ LLM interpretation of page content

🏭 Financial Performance Metrics for The Power Company Limited (continued from previous page)

🏭 Trade, Customs & Industry
8 November 2006
Financial Statement, Return on Funds, Return on Equity, Return on Investment, Subvention Payment, System Fixed Assets, Book Value, ODV Value