✨ Financial Performance Measures
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| | Symbol in formula | Input and Calculations | Derivation Table | | --- | --- | --- | | | | Revaluations |
| | | Half of revaluations | r2 | 0 | Intangible assets at end of previous financial year (A_n-1) |
| | | | | Intangible assets at end of current financial year (A_n) | m | 79,054,000
| ROI | | (or regulation 33 time-weighted average) | | 48,527,000 |
| ROE | | | | |
| ROF | | | |
| | | Subvention payment at end of previous financial year (S_n-1) |
| | | | Subvention payment tax adjustment at end of previous financial year |
| | | | Subvention payment at end of current financial year (S_n) |
| | | | Financial year | | 0
| | | | Subvention payment tax adjustment at end of current financial year |
| | | | Average total intangible asset (or regulation 33 time-weighted average) | |
| | c2 | 0 |
| | | System fixed assets at end of previous financial year at book value (GFA_n-1) |
| | | System fixed assets at end of current financial year at book value (GFA_n) | d | 284,506,439 |
| | | (or regulation 33 line-weighted average) | 437,921,000 |
| | | Average value of system fixed assets at book value (GFA_n,avg) | e | 361,213,720 |
| | | System Fixed assets at year beginning at ODV value (SFX_nODV) |
| | | System Fixed assets at end of current financial year at ODV value (SFX_n) | f | 285,688,213 |
| | | (or regulation 33 line-weighted average) | |
| | | Average value of system fixed assets at ODV value (SFX_n,avg) | g | 303,260,003 |
| | | | (or regulation 33 time-weighted average) | 294,474,158 |
| | | Denominator | h | 301,904,338 |
| Financial Performance Measure: | | |
| ROI | | = (f-g)/f × 100 |
| | | deduct | | deduct |
| | | | 361,213,720 |
| | | | | 361,213,720 |
| | | add | | 294,474,158 |
| | | | 294,474,158 |
| | | ROI | 48,527,000 |
| ROE | | = c/(b-a) × 100 |
| | | deduct | |
| | | | 361,213,720 |
| | | | 361,213,720 |
| | | add | 294,474,158 |
| | | | 294,474,158 |
| | | | 135,500,252 |
| ROF | | = ATFE^ADJ/(b-a) × 100 |
| | | deduct | ATFE^ADJ = e - k - e × (f - h) |
| | | | 361,213,720 |
| | | add | 294,474,158 |
| | | | 301,904,338 |
| | | ROF | ATFE^ADJ = c - o - Va^+ (i - j) |
| Additional Formulae |
| ave = average equity | 12.19 |
| bv = book value |
| cdv = optimised deprival valuation |
| ROE = return on equity |
| ROI = return on investment |
NOTES:
System fixed assets at the end of the previous financial year at book value have been amended due to a calculation error.
ROF = Q(SBV)^ADJ/ATFE^ADJ × 100
ROI = Q(SBV)^ADJ/(ATFE^ADJ) × 100
Next Page →
Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2006, No 157
Gazette.govt.nz —
NZ Gazette 2006, No 157
✨ LLM interpretation of page content
🏭
Financial and Efficiency Performance Measures for Unison Networks Limited
(continued from previous page)
🏭 Trade, Customs & IndustryFinancial measures, Efficiency measures, Return on funds, Return on equity, Return on investment, Direct line cost, Indirect line cost, Electricity information disclosure, Unison Networks Limited