New Zealand Gazette – 2006 – No. 163

Page 4748

✨ Financial Performance Measures



4748

NEW ZEALAND GAZETTE, No. 163

4 DECEMBER 2006

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 11,242
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIIT) 11,242 a 11,136
Interest on cash, bank balances and short-term investments (ISTI) 106
OSBIIT minus ISTI 11,136 a 11,136
Net surplus after tax from financial statements 8,793
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 8,793 n 8,793
Amortisation of goodwill and amortisation of other intangibles 0 g add add 0
Subvention payment 0 s add add 0
Depreciation of SFA at BV (x) 3,662
Depreciation of SFA at ODV (y) 3,662
ODV depreciation adjustment 0 d add add 0
Subvention payment tax adjustment 0 s*t deduct 0
Interest tax shield 35 q deduct 35
Revaluations 0 r add 0
Income tax 2,449 p deduct 2,449
Numerator 11,136 8,793 8,652
OSBIIT(^{ADJ}) = a + g + s + d NSAT(^{ADJ}) = n + g + s + d OSBIIT(^{ADJ}) - a + g - q + r + s + d - p - s*t
Fixed assets at end of previous financial year (FA(_0)) 145,393
Fixed assets at end of current financial year (FA(_1)) 151,686
Adjusted net working capital at end of previous financial year (ANWC(_0)) 855
Adjusted net working capital at end of current financial year (ANWC(_1)) 2,041
Average total funds employed (ATFE) 149,988 c 149,988 149,988
(or regulation 32 time-weighted average)
Total equity at end of previous financial year (TE(_0)) 155,253
Total equity at end of current financial year (TE(_1)) 161,796
Average total equity 158,525 k 158,525
(or regulation 32 time-weighted average)
WUC at end of previous financial year (WUC(_0)) 61
WUC at end of current financial year (WUC(_1)) 437
Average total works under construction 249 e deduct 249 deduct 249
(or regulation 32 time-weighted average)


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2006, No 163


Gazette.govt.nz — PDF NZ Gazette 2006, No 163




✨ LLM interpretation of page content

🌾 Disclosure of Reliability Performance Measures under Electricity Information Disclosure Requirements 2004 (continued from previous page)

🌾 Primary Industries & Resources
Electricity, Reliability, Performance Measures, Interruptions, Faults, SAIDI, SAIFI, CAIDI, Financial Performance Measures, Derivation Table, Operating Surplus, Net Surplus, Depreciation, Amortisation, Subvention Payment, Revaluations, Income Tax, Fixed Assets, Net Working Capital, Total Equity, Works Under Construction