✨ Financial Performance Measures
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
SCHEDULE I – PART 7
| DERIVATION TABLE | SYMBOL IN FORMULA | INPUT AND CALCULATIONS |
|---|---|---|
| Operating surplus before interest and more tax adjusted pursuant to regulation 18 (OSBIIT) | 5,502,519 | |
| Interest on cash, bank balances, and short-term investments | a | 16,550 |
| OSBIIT minus interest | 5,485,689 | |
| Net surplus after tax from financial statements | 5,502,519 | |
| Net surplus after tax adjusted pursuant to regulation 18 (NSAT) | b | 5,502,519 |
| Amortisation of goodwill and amortisation of other intangibles | g | 757,020 |
| Subvention payment | add | |
| Depreciation of SFA at ODV (3) | 3,495,000 | |
| Depreciation adjustment | s | 45,701 |
| CDV depreciation adjustment | -5,554 | |
| Subvention payment tax adjustment | 0 | |
| 1. Revaluations | 0 | |
| Income tax | 0 | |
| Numerator | ||
| Fixed assets at end of previous financial year (FAPY) | 91,354,718 | |
| Fixed assets at end of current financial year (FACY) | 92,127,940 | |
| Adjusted net working capital at end of previous financial year (ANWCPA) | - | |
| Adjusted net working capital at end of current financial year (ANWCCY) | 263,754 | |
| Adjustment for capitalised interest (ACI) | 453,535 | |
| Adjusted total funds employed at ATFE (or regulation 3.8 time-weighted average) | c | 92,099,974 |
| ROF | ||
| 5,485,689 | ||
| add | 757,020 | |
| add | 0 | |
| add | 45,701 | |
| deduct | -5,554 | |
| 6,288,410 | ||
| OSBIIT^a | p | - |
| NSAT^b | s | 6,305,240 |
| OSBIIT^a/g + s/g – 4 | 6.293.964 | |
| 9 + 8 + 4 | ||
| - | ||
| ROE | ||
| 5,502,519 | ||
| add | 757,020 | |
| add | 0 | |
| add | 45,701 | |
| deduct | -5,554 | |
| 6,305,240 | ||
| NSAT^b/m – n/g + s/g – 4 | 6.293.964 | |
| 9 + 8 + 4 | ||
| ROI | ||
| 5,485,689 | ||
| add | 757,020 | |
| add | 0 | |
| add | 45,701 | |
| deduct | -5,554 | |
| deduct | 0 | |
| 6,283,406 | ||
| OSBIIT^a/g – q + r – 4 | 6.293.964 |
| Total equity at end of previous financial year (TEPY) | | 104,542.126 |
| Total equity at end of current financial year (TECY) | | 105,049,645 |
| Average total equity (or regulation 3.3 time-weighted average) | k | 104,943,385 |
| WUC at end of previous financial year (WUCY1) | | 848,224 |
| WUC at end of current financial year (WUCY2) | c | 962,086 |
| Average total works under construction | | 905,155 |
| | | deduct. |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2006, No 161
Gazette.govt.nz —
NZ Gazette 2006, No 161
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