New Zealand Gazette – 2006 – No. 151

Page 4397

✨ Financial Performance Measures



27 NOVEMBER 2006

NEW ZEALAND GAZETTE, No. 151

4397

SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table Input and Calculations Symbol in formula ROF ROE ROI
Operating surplus before interest and income tax from financial statements 10,862 a 10,745 5,386 10,745
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) 10,862 117 0 0 0
Interest on cash, bank balances, and short-term investments (ISTI) 10,745 n 0 0 0
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 5,386 g add add add
Amortisation of goodwill and amortisation of other intangibles 0 s add add add
Subvention payment 2,789 d add add add
Depreciation of SFA at CDV (v) 0 q 0 0 0
CDV depreciation adjustment 626 r deduct deduct deduct
Subvention payment tax adjustment 0 t 0 0 0
Interest tax shield 3,372 p 0 0 0
Revaluations 0
Income tax 0
Numerator OSBIT^d = a + g + s - d NSAT^d = n + g + s - d OSBIT^d = a + g + s - d - p - s1
Fixed assets at end of previous financial year (FA₀) 74,613 10,745 5,386 3,372
Fixed assets at end of current financial year (FA₁) 74,962 6,727
Adjusted net working capital at end of previous financial year (ANWC₀) 144
Adjusted net working capital at end of current financial year (ANWC₁) 1,255
Average total funds employed (ATFE) 75,487 c 75,487 44,756 75,487
(for regulation 33 time-weighted average)
Total equity at end of previous financial year (TE₀) 44,491 k
Total equity at end of current financial year (TE₁) 45,020
Average total equity 44,755
(for regulation 33 time-weighted average)
WUC at end of previous financial year (WUC₀) 136 e 150 150 150
WUC at end of current financial year (WUC₁) 162
Average total works under construction 150 deduct deduct deduct


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2006, No 151


Gazette.govt.nz — PDF NZ Gazette 2006, No 151




✨ LLM interpretation of page content

🏭 Financial Performance Measures Derivation Table (continued from previous page)

🏭 Trade, Customs & Industry
Financial Statements, Operating Surplus, Interest, Income Tax, Depreciation, Subvention Payment, Fixed Assets, Net Working Capital, Total Equity, Works Under Construction