✨ Financial Performance Measures
2728 NEW ZEALAND GAZETTE, No. 101 23 JUNE 2008
SCHEDULE 1 - PART 7
FORMulae THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Derivation Table | Input and Calculations | Symbol in formula | ROI | ROE | ROF |
|---|---|---|---|---|---|
| 12,680 | 12,685 | 12,880 | |||
| Operating surplus before interest and income tax from financial statements | a | 15 | |||
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) | 12,965 | ||||
| Net surplus after tax from financial statements (NSAT) | |||||
| Amortisation of goodwill and amortisation of other intangibles | c | 9,428 | |||
| Operating surplus for SFA at BV (k) | |||||
| Depreciation of SFA at ODV (y) | e | 0 | |||
| Depletion of SFA at ODV (k) | |||||
| Subvention payment capital adjustment | g | 0 | |||
| ODV depreciation tax adjustment | i | 0 | |||
| Subvention net tax adjustment | j | 0 | |||
| Interest tax shield | k | 3,770 | |||
| Revaluations | l | 3,770 | |||
| Income Tax | p | 2,652 | |||
| Numerator: | OSBIT^(Adj.) = a + c + e + g + i + j + k = | 12,685 | 9,428 | 25,662 | |
| Free assets at end of previous financial year (FA_o) | 151,696 | ||||
| Adjusted net working capital at end of previous financial year (ANWC_o) | 210,206 | ||||
| (Adjusted) Net Working Capital (ANWC) | -3,586 | ||||
| Average total funds employed (ATEE) | 179,294 | ||||
| (or regulation 32 time-weighted average) | |||||
| Total equity at end of previous financial year (TE_o) | 161,796 | ||||
| Total equity at end of current financial year (TE_a) | 218,381 | ||||
| (or regulation 32 time-weighted average) | |||||
| WUC at end of previous financial year (WUC_o) | 437 | ||||
| WUC at end of current financial year under construction | 2,750 | ||||
| 1,594 | |||||
| Denominator: | 179,389 | 183,389 | 1,594 | ||
| ROI = OSBIT^(Adj.) ÷ q = | 12,065 | ||||
| ROE = NSAAT^(Adj.) ÷ n = g + s - e¹ + d¹ = OSBIT^(Adj.) - p = | 9,408 | ||||
| ROF = OSBIT^(Adj.) ÷ (a + d + g + r + s) = | 1,594 |
Revaluations
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NZ Gazette 2008, No 101
✨ LLM interpretation of page content
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Disclosure of Financial Statements for Electricity Information
(continued from previous page)
🏭 Trade, Customs & IndustryFinancial Statements, Electricity, Operating Expenditure, Operating Surplus, Income Tax
🏭 Formulae for the Derivation of Financial Performance Measures
🏭 Trade, Customs & IndustryFinancial Performance, ROI, ROE, ROF, Electricity, Financial Statements