Financial Performance Measures




27 NOVEMBER 2006
NEW ZEALAND GAZETTE, No. 151
4399

HORIZON ENERGY DISTRIBUTION LIMITED

Requirement 14 - Financial and Efficiency Performance Measures
For the year ended 31 March 2006

2006 2005 2004 2003
1) Financial Performance Measures
(a) Return on Funds (ROF) ① 14.39% 11.73% 14.77% 15.90%
(b) Return on Equity (ROE) ① 12.26% 8.78% 13.19% 15.34%
(c) Return on Investment (ROI) ① 9.00% 7.04% ② 27.45% 9.97%

① The higher Return Measures for 2006 reflects the one-off Award as detailed in Note 22.

The Company’s normalised ROI is 7.44% (after removing the $1.74m Arbitration Award). Inclusion of the net reduction in expenses of $0.66m (inclusion of the $1.74m Award less the refund and other related provisions of $1.08m) would reduce the ROI to 8.03%.

The Company’s normalised ROF is 12.82% (after removing the $1.74m Arbitration Award). Inclusion of the net reduction in expenses of $0.66m (inclusion of the $1.74m Award less the refund and other related provisions of $1.08m) would reduce the ROF to 13.42%.

The Company’s normalised ROE is 9.60% (after removing the $1.74m Arbitration Award). Inclusion of the net reduction in expenses of $0.66m (inclusion of the $1.74m Award less the refund and other related provisions of $1.08m) would reduce the ROE to 10.62%.

② The higher Return on Investment for the 2004 year is due to the revaluation of Fixed Assets.

2006 2005 2004 2003
2) Efficiency Performance Measures
(a) Direct Line Costs per kilometre ④ $430 ③ $929 $677 $608
(b) Indirect Line Costs per Customer ⑤ $78 $81 $69 $65

③ The increase in direct line costs per kilometre for 2005 is attributable to increased maintenance resulting from damage caused by extreme weather events.

④ Direct line costs have been reduced by the treatment of the $1.43m decrease in expenditure associated resolution of the Arbitration Proceedings partially offset by increased maintenance costs associated with extreme weather events

⑤ Indirect costs per customer have been increased by one-off legal and consultants fees related to the successful Award as detailed in Note 22.



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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