New Zealand Gazette – 2008 – No. 101

Page 2729

✨ Financial Performance Measures

23 JUNE 2008 NEW ZEALAND GAZETTE, No. 101

SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

Derivation Table

Ref of calculations	Symbol in formula	μ/2	m	v	i	h	Financial Performance Measure
Intangible assets at end of previous financial year (IAA_t)	o	0	0	0	144,039	141,682
Average total assets (regulation 32 time-weighted average) (A_t)	(or regulation 32 time-weighted average)				260,271	145,348
Subvention payment at end of current financial year (S_t)					172,155	143,515
Subvention payment tax adjustment at end of previous financial year (ST_t)			add	deduct		add
Subvention payment tax adjustment at end of current financial year (STA_t)					172,155	143,515
System fixed assets at end of current financial year at book value (SFA_t)
System fixed assets at end of previous financial year at book value (SFA_t-1)							Average Total Fixed Assets
Average value of system fixed assets at ODV value (SFAODVavg)						149,750
							ROI = OSBINV^AT/ATFE^EQ × 100
	ROI			deduct	172,155	143,515	ROI = return on investment
						add
						160,155	subject b - end of the previous financial year

Input and Calculations

IAA: Intangible assets at end of previous financial year
A: Average total assets (regulation 32 time-weighted average)
S: Subvention payment at end of current financial year
ST: Subvention payment tax adjustment at end of previous financial year
STA: Subvention payment tax adjustment at end of current financial year
SFAPrev: System fixed assets at end of previous financial year at book value
SFA: System fixed assets at end of current financial year at book value
SFAODV: Average value of system fixed assets at ODV value

Financial Performance Measures:

ROI (Return on Investment):

Formula:
ROI = OSBINV^AT/ATFE^EQ × 100
Calculation:
OSBINV = return on investment

ROE (Return on Equity):

Formula:
ROE = NSAT^AT/AvTE^EQ × 100
Calculation:
AvTE = b - o × Average Total Equity

ROF (Return on Funds):

Formula:
ROF = OSBINV^AT/ATFE^EQ × 100
Calculation:
OSBINV = optimised deprival valuation
ATFE = average funds employed

Gazette.govt.nz — NZ Gazette 2008, No 101

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

🏭 Formulae for the Derivation of Financial Performance Measures (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Performance, ROI, ROE, ROF, Electricity, Financial Statements

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