✨ Financial Performance Measures
SCHEDULE 1 - PART 7
FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
FORM PORTFOLIO DERIVATION OF FINANCIAL PERFORMANCE MEASURES
Input and Calculations
(or regulation 25 time-weighted average)
| POIE | ROI | ROF | |
|---|---|---|---|
| a | b | c | |
| d | |||
| add | |||
| e | |||
| f | |||
| add | |||
| --- | ------ | ----- | ------ |
| g | |||
| deduct | |||
| 73.925 | 73.925 | ||
| deduct | |||
| 73.025 | |||
| add | |||
| 73.337 | |||
| --- | ------ | ----- | ------ |
| ATFE(^ ext{40}) c = e ÷ f × 100 | |||
| 74.749 | |||
| ROI = OSSBIF(^ ext{40}) ÷ ATFE(^ ext{40}) × 100 | |||
| 7.6% |
Derivation Table
| Revaluations |
|---|
| Half of revaluations |
| year (i.e., intangible assets at end of previous financial year [IA(_ ext{p})]) |
| plus half of current financial year revaluation (IA(_ ext{c}))] |
| Average total intangible asset |
| (or regulation 23 time-weighted average) |
| Subvention payment at end of previous financial year (Sp(_ ext{p})) |
| Subvention payment tax adjustment at end of previous financial year (S(_ ext{t})) |
| Current financial year |
| Subvention permanent tax adjustment |
| Current financial year & re-taxed tax adjustment |
| System fixed assets at book value (SFA( ext{p}) & SFA( ext{c}) values) |
| Average value of system fixed assets at book value (SFA) |
| System fixed assets at regulatory tax book value at start of financial year |
| (or regulation 23 time-weighted average) |
| System Fixed assets at ODV value (SF(_ ext{RO})) |
| System Fixed assets at end of current financial year at ODV value (SF(_ ext{c})) |
| Average value of system fixed assets at ODV value |
Symbol Table
| a | b | c | d | e | f | g |
|---|---|---|---|---|---|---|
| 72 | m | y | i | |||
| (or regulation 23 time-weighted average) | 73.785 | |||||
| 74.024 | ||||||
| 73.173 | ||||||
| 73.501 | ||||||
| 73.337 |
Financial Performance Measure
| Denominator |
|---|
| Average Total Fixed Assets(^ ext{40}) (ATFE(^ ext{40})): a + c × 100 |
| ROF = OSSBIF(^ ext{40}) ÷ ATFE(^ ext{40}) × 100 |
| ROCE = NISA(^ ext{40}) ÷ (ATE(^ ext{40}) + c) × 100 |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2006, No 151
Gazette.govt.nz —
NZ Gazette 2006, No 151
✨ LLM interpretation of page content
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Financial Performance Measures Derivation Table
(continued from previous page)
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