New Zealand Gazette – 2008 – No. 20

Page 448

✨ Financial Performance Measures



448

NEW ZEALAND GAZETTE, No. 20

12 FEBRUARY 2008

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
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT)
OSBIT minus ISTI a 6,756,000 6,756,000 6,756,000
Net surplus after tax from financial statements
Net surplus after tax adjusted pursuant to regulation 18 (NSAT)
Amortisation of goodwill and amortisation of other intangibles g 0 0 0
Subvention payment d add add add
Depreciation of SFA at BV (x)
Depreciation of SFA at ODV (y)
ODV depreciation adjustment s1 add add add
Subvention payment tax adjustment
Interest tax shield q deduct deduct deduct
Revaluations r
Income tax p
Numerator OSBITROF = a + g + s1 + d NSATROE = n + g + s1 + d RBITROI = a + g + s1 + d - p - s1
Fixed assets at end of previous financial year (FAn) 13,735,477.41 147,599,712 141,690,303
Fixed assets at end of current financial year (FAn+1) 13,335,600.00 147,599,712 141,690,303
Adjusted net working capital at end of previous financial year (ANWCn) 1,823,416 1,579,208 2,323,750
Adjusted net working capital at end of current financial year (ANWCn+1)
Average total funds employed (ATFE) c (or regulation 33 time-weighted average) (or regulation 33 time-weighted average) (or regulation 33 time-weighted average)
Total equity at end of previous financial year (TEn)
Total equity at end of current financial year (TEn+1)
Average total equity e deduct deduct deduct
WUC at end of previous financial year (WUCn)
WUC at end of current financial year (WUCn+1)
Average total works under construction


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2008, No 20


Gazette.govt.nz — PDF NZ Gazette 2008, No 20




✨ LLM interpretation of page content

🏭 Line Business Performance Measures for Network Tasman Limited (continued from previous page)

🏭 Trade, Customs & Industry
12 February 2008
Financial performance, Efficiency measures, Energy delivery, System statistics, Network Tasman Limited