New Zealand Gazette – 2006 – No. 163

Page 4749

✨ Financial Performance Measures



4 DECEMBER 2006

NEW ZEALAND GAZETTE, No. 163

4749

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
Revaluations 1,305 r 953
Half of revaluations 953 r/2
Intangible assets at end of previous financial year (IA₀) 0 0 add 0
Intangible assets at end of current financial year (IA₁) 0 0
Average total intangible asset 0 0
Subvention payment at end of previous financial year (S₀) 0 0
Subvention payment at end of current financial year (S₁) 0 0
Subvention payment tax adjustment at end of previous financial year 0 0
Subvention payment tax adjustment at end of current financial year 0 0
Average subvention payment & related tax adjustment 0 0
System fixed assets at end of current financial year at book value (SF Abook,1) 139,923
System fixed assets at end of previous financial year at book value (SF Abook,0) 144,039
Average value of system fixed assets at book value (or regulation 32 time-weighted average) 141,981 f deduct 141,981 deduct
System Fixed assets at year beginning at ODV value (SF AODV,0) 136,653
System Fixed assets at end of current financial year at ODV value (SF AODV,1) 141,682
Average value of system fixed assets at ODV value (or regulation 32 time-weighted average) 139,168 h add 139,168 add
Denominator
Financial Performance Measure: ROF = OSBIITADJ/ATFEADJ × 100 ROE = NSATADJ/ATEADJ × 100 ROI = OSBIITADJ/ATFEADJ × 100
ATFEADJ = c - e - f + h Ave TEADJ = k - e - m + v - f + h ATFEADJ = c - e - ½f - f + h
7.6 5.7 5.9
148,945 155,482 145,993
139,168 139,168 139,168
141,981
953

Note: t = maximum statutory income tax rate applying to corporate entities
subscript 1 = end of the current financial year
subscript 0 = end of the previous financial year
ODV = optimised deprival valuation
ROF = return on funds
ROE = return on equity
ROI = return on investment



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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

🌾 Derivation of Financial Performance Measures (continued from previous page)

🌾 Primary Industries & Resources
Financial Performance, Derivation Table, ROF, ROE, ROI, Revaluations, Intangible Assets, Subvention Payment, System Fixed Assets, ODV, Financial Statements