✨ Financial and Efficiency Measures Form
FORM FOR DERIVATION OF FINANCIAL AND EFFICIENCY MEASURES FROM THE FINANCIAL STATEMENTS
| Input & calculations 000's | Symbol in formula | ROF 000's | ROE 000's | ROI 000's |
|---|---|---|---|---|
| Operating surplus before interest and income tax from financial statements (OSBIIT) | 18,267 | 18,267 | 18,267 | 17,754 |
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIIT) | 513 | |||
| Interest on cash bank balances and short term investments (ISTI) | a | OSBIT - ISTI | ||
| OSBIT minus ISTI | 17,754 | |||
| Net surplus after tax from Financial Statements | 17,754 | 10,286 | ||
| Net surplus after tax adjusted pursuant to regulation 18 (NSAT) | ||||
| Amortisation of goodwill and other intangibles | 4 | |||
| Subvention Payment | ||||
| Depreciation of SFA at BV (x) | 6,938 | |||
| Depreciation of SFA at ODV (y) | ||||
| ODV Depreciation Payment tax adjustment | d¹ | = x - y | ||
| Subvention Payment Tax Shield | s⁴ | 888 | ||
| Interest Tax Shield | q¹ | 4,776 | ||
| Revaluations | ||||
| Income Tax | p | 10,286 | ||
| Numerator (as adjusted) | 17,754 | 12,090 |
Next Page →
Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2008, No 29
Gazette.govt.nz —
NZ Gazette 2008, No 29
✨ LLM interpretation of page content
💰 Form for Derivation of Financial and Efficiency Measures from Financial Statements
💰 Finance & RevenueFinancial Measures, Efficiency Measures, Financial Statements, Operating Surplus, Depreciation, Tax Adjustments