New Zealand Gazette – 2006 – No. 169

Page 4903

✨ Financial Performance Measures



12 DECEMBER 2006

NEW ZEALAND GAZETTE, No. 169

4903

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 97,037,375 a 97,037,375 97,037,375
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) 97,037,375
Interest on cash, bank balances, and short-term investments (IST) 0 0 0 0
Net surplus after tax from financial statements 42,521,740 n 42,521,740 42,521,740
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 42,521,740
Amortisation of goodwill and amortisation of other intangibles 0 g add add add
Subvention payment 0 s add add
Depreciation of SFA at BV (x) 38,901,144 d add
Depreciation of SFA at ODV (y) 38,901,144
COV depreciation adjustment 0 s¹ deduct
Subvention payment tax adjustment 0 r deduct
Interest tax shield 13,152,151 q add add
Revaluations 5,306,155 p deduct
Income tax
Numerator 942,683,759 c 942,683,759 942,683,759
Fixed assets at end of previous financial year (FA₀) 966,885,501 966,885,501 966,885,501
Fixed assets at end of current financial year (FA₁) -10,126,680 -10,126,680 -10,126,680
Adjusted net working capital at end of previous financial year (ANWC₀) -5,660,253 -5,660,253 -5,660,253
Adjusted net working capital at end of current financial year (ANWC₁) 946,891,163 946,891,163 946,891,163
Average total funds employed (ATFE) 433,988,840 k 433,988,840 (or regulation 33 time-weighted average) 433,988,840 (or regulation 33 time-weighted average)
Total equity at end of previous financial year (TE₀) 405,330,288
Total equity at end of current financial year (TE₁) 420,659,463
Average total equity 412,994,875

ROI

| | | | | 97,037,375 | | add | | | | 13,152,151 | add | | 5,306,155 | deduct | 946,891,163 |

ROE

| | | | | | | 42,521,740 | | and | | | | | 42,521,740 | |

ROF

| | | 97,037,375 | | add | | | | and | | | 97,037,375 | |



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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2006, No 169


Gazette.govt.nz — PDF NZ Gazette 2006, No 169




✨ LLM interpretation of page content

💰 Operating Expenditure Disclosure (continued from previous page)

💰 Finance & Revenue
Operating expenditure, Directors' fees, Auditors' fees, Credit costs, Local authority rates, AC loss-rentals, Rebates, Subvention payments, Unusual expenses, Other expenditure, Operating surplus, Interest expense, Income tax, Net surplus, Employee salaries