✨ Financial Performance Measures
THE LINE COMPANY LIMITED - LINE BUSINESS ACTIVITY
Form for the derivation of Financial Performance Measures from Financial Statements-Schedule 1, Part 7
| Derivation Table | Input and Calculate | Symbol in form. | ROF | ROE | ROI |
|---|---|---|---|---|---|
| Operating surplus before interest and tax (OSBIIT) | 3,422 | ||||
| Interest on cash, bank & short term investments (ISTI) | 20 | ||||
| OSBIIT minus ISTI | 3,402 | a | 3,402 | 3,402 | |
| Net surplus after tax from financial statements | 931 | n | 931 | ||
| Amortised Goodwill | - | g | |||
| Subvention Payment | - | s | |||
| Depreciation of SFA at BV (x) | 4,011 | ||||
| Depreciation of SFA at ODV (y) | 4,011 | ||||
| ODV Depreciation adjustment | - | d | |||
| Subvention Payment tax adjustment | - | s*t | |||
| Interest Tax Shield | 664 | q | 664 | ||
| Revaluations | 314 | r | 314 | ||
| Income Tax | 458 | p | 458 | ||
| Numerator | 3,402 | 931 | 2,594 |
| | | | | | |
| Fixed Assets at Start of Year | 98,403 | | | | |
| Fixed Assets at Year End | 100,217 | | | | |
| Net Working Capital at end of previous financial year | (3,096) | | | | |
| Net Working Capital at end of current financial year | (3,655) | | | | |
| Average Total Funds Employed (ATFE)| 95,935 | c | 95,935| | 95,935|
| Total Equity at end of previous financial year | 59,507 | | | | |
| Total Equity at end of current financial year | 60,488 | | | | |
| Average Total Equity | 59,998 | k | | 59,998| |
| Works Under Construction at end of previous year | - | | | | |
| Works Under Construction at end of current year | - | | | | |
| Average Total Works Under Construction| - | e | | | |
| Revaluations | 314 | r | | | |
| Half of revaluations | 157 | r/2 | | | 157 |
| Intangible assets at end of previous financial year | - | | | | |
| Intangible assets at end of current financial year | - | | | | |
| Average total intangible asset | - | m | | | |
| Subvention Payment at end of previous financial year | - | | | | |
| Subvention Payment at end of current financial year | - | | | | |
| Subvention Payment Tax Adjustment previous year | - | | | | |
| Subvention Payment Tax Adjustment current year | - | | | | |
| Average Subvention payment and tax adjustment | - | v | | | |
| System Fixed Assets at end of previous year at BV | 97,389 | | | | |
| System Fixed Assets at end of current year at BV | 98,940 | | | | |
| Average value of system fixed assets at BV | 98,165 | f | 98,165| 98,165| 98,165|
| System Fixed Assets at year beginning at ODV | 97,389 | | | | |
| System Fixed Assets at end of current year at ODV | 98,940 | | | | |
| Average value of system fixed assets at ODV | 98,165 | h | 98,165| 98,165| 98,165|
| Denominator | | | 95,935| 59,998| 95,778|
| Financial Performance Measure | | | 3.55%| 1.55%| 2.71%|
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2006, No 164
Gazette.govt.nz —
NZ Gazette 2006, No 164
✨ LLM interpretation of page content
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Financial Performance Measures for The Line Company Limited
(continued from previous page)
💰 Finance & RevenueFinancial Performance, ROF, ROE, ROI, Operating Surplus, Depreciation, Revaluations, Fixed Assets, Equity, Working Capital