New Zealand Gazette – 2006 – No. 148

Page 4291

✨ Financial Performance Measures



FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

SCHEDULE 1 – PART 7

DERIVATION TABLE SYMBOL IN FORMULA INPUT AND CALCULATIONS ROI ROE ROF
Operating surplus before interest and income tax from financial statements (GSBIT) 5,780,810 5,780,810 5,518,498
Operating surplus: net finance income/expense (GOSHBT) a 5,780,810
Interest on cash, bank balances, and short-term investments 262,312
Net surplus after tax from financial statements 5,518,498 5,518,498
Net surplus/(deficit) after tax adjusted pursuant to requirement 18 (NSAT) 3,840,773 3,840,773 3,840,773
Amortisation of goodwill and amortisation of other intangibles add 166,798 add add
Subvention payment
Depreciation of SFA at 5.7 (x) add 1,769,094 166,798 166,708
Depreciation of NFA at ODV (y) add 1,769,000
Subvention payment tax adjustment (2,006)
Interest tax shield 55,014 (2,006)
Revaluations deduct 2,554,543
Income tax 1,940,037 2,005
55,014 5,583
deduct deduct
55,014 36,373
Three years at end of previous financial year (TFAo) b 46,520,492 5,683,280
Three assets at end of current financial year (TFAt) 47,350,898 058RBIT^(2/3) a + b * 3/2
Adjusted net working capital at end of previous financial year (ANWCt) c 17,675,851 NSAT^(2/3) a + b * 3/2
Adjusted net working capital at end of current financial year (ANWC2) 209,152
Average total funds employed (ATFE) d 46,432,567
(on requirement 3 average) 46,487,567
Total equity at end of previous financial year (TEo) e 46,234,876
Total equity at end of current financial year (TEt) 46,584,001
Average total equity f 46,584,127
WUC at end of previous financial year (WUCo) 725,449
WUC at end of current financial year (WUCt) 891,824
Average WUC 809,637
for residual income 32 weighted average 809,437
Revaluations deduct
Fair value of investments
Intangible assets at end of previous financial year (IAo) 0
Intangible assets at end of current financial year (IAt) 0
Average total intangible asset 0
Subvention payment at end of previous financial year (So) 32,249


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2006, No 148


Gazette.govt.nz — PDF NZ Gazette 2006, No 148




✨ LLM interpretation of page content

🏭 Financial Statements of Electricity Invercargill Limited Line Business (continued from previous page)

🏭 Trade, Customs & Industry
Electricity, Financial Statements, Expenditure, Revenue, Operating Surplus