✨ Financial Performance Measures
23 JUNE 2008
NEW ZEALAND GAZETTE, No. 101
2731
FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS
| Derivation Table | Symbol in formula | Input and Calculations | Financial Performance Measure: |
|---|---|---|---|
| ROI | |||
| (or regulation 33 time-weighted average) | |||
| Revaluations | i | Half of revaluations | |
| Intangible assets at end of previous financial year (I_a) | j | 14,165,000 | |
| Average total intangible asset | l | 13,577,898 | |
| m | (or regulation 33 time-weighted average) | deduct | |
| Subvention payment at end of previous financial year (S_u) | n | 0 | |
| Subvention payment tax adjustment at end of previous financial year | o | 0 | |
| Subvention payment for adjustment at end of current financial year | p | 0 | |
| add | |||
| Average subvention payment & related tax adjustment value (SFA_tot) | q | 0 | 436,394,376 |
| r | (or regulation 33 time-weighted average) | deduct | |
| System fixed assets at end of previous financial year at book value (SFA_bv) | s | 437,752 | |
| t | (or regulation 33 time-weighted average) | 436,394,376 | |
| Average value of system fixed assets at CDV value (SFA_cdv) | u | 303,260,000 | |
| System fixed assets at end of current financial year at ODV value (SFA_odv) | v | 306,521,728 | deduct |
| f | |||
| Average value of system fixed assets at CDV value | add | ||
| 304,890,864 | |||
| h | (or regulation 33 time-weighted average) | ||
| 312,991,450 ATFE^AD = c - d - j*r + f + h |
| | | | ROE |
| | k | 153,170,628 | |
| | | | ATFE^AD = k - m - r*y + t + h |
| | | | subtract^(1) |
| | | | ROI = OSBIT^AD/ATFE^AD x 100 |
| | | | 9.63 |
| | | | ROE = NSAT^AD/ATFE^AD x 100 |
| | | | 14.42 |
NOTE:
- System fixed assets at the end of the previous financial year have been subject to a revaluation
- cdv = optimised deprival valuation
- ROI = return on investment
- ^(1) = return due to a calculation error
NZ Gazette 2008, No 101
✨ LLM interpretation of page content
💰 Derivation of Financial Performance Measures
💰 Finance & RevenueFinancial Performance, ROI, ROE, Financial Statements, Calculations