New Zealand Gazette – 2006 – No. 166

Page 4809

✨ Financial Performance Measures

5 DECEMBER 2006

NEW ZEALAND GAZETTE, No. 166

4809

t	Revaluations	Half of intangible asset
m	Intangible assets at end of previous financial year (A = i + j)
o	Average total intangible asset
r	Subvention payment at end of previous financial year (S = c)
e	Subvention payment tax adjustment at end of previous financial year
	Average subvention payment & related tax adjustment
v	System fixed assets at end of previous financial year at book value (SFA = e+g)
a	System fixed assets at end of current financial year at book value (SFA = n+o)
l	Average value of system fixed assets at book value
u	System Fixed assets at year beginning of current financial year at ODV value (SFA = m)
e	System Fixed assets at end of current financial year at ODV value
s	Average value of system fixed assets at ODV value
	Denominator
	Financial Performance Measures:

| | ROF = OSBIT^(m) ATFE^(l,100) | 3.54 |
| | ROE = NSAT^(m) ATFE^(l,100) | 3.43 |
| | ATFE^(m) = (a - b) + c - d - e - f + g | 116.997.456 |
| | add | 114.650.687 |
| | deduct | 124.735.234 |
| | deduct | 124.735.234 |
| | add | 114.650.677 |
| | Ave TE^(m) = k - e - l + f + h | 124.508.351 |

| f | 113.969.046 (or regulation 33 time-weighted average) |
| v | 114.550.857 (or regulation 33 time-weighted average) |

| i | 125.952.468 (revaluation 33 time-weighted average) |
| j | 124.735.234 (regulation 33 time-weighted) |

VUW Te Waharoa — NZ Gazette 2006, No 166

Gazette.govt.nz — NZ Gazette 2006, No 166

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

💰 Derivation of Financial Performance Measures from Financial Statements (continued from previous page)

Domain💰 Finance & Revenue
KeywordsFinancial Performance, ROI, ROE, ROF, Operating Surplus, Total SFA, Depreciation, Income Tax

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