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 = x - y
Subvention Payment Tax Shield s⁴ 888
Interest Tax Shield 4,776
Revaluations
Income Tax p 10,286
Numerator (as adjusted) 17,754 12,090


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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2008, No 29


Gazette.govt.nz PDF NZ Gazette 2008, No 29





✨ LLM interpretation of page content

💰 Form for Derivation of Financial and Efficiency Measures from Financial Statements

💰 Finance & Revenue
Financial Measures, Efficiency Measures, Financial Statements, Operating Surplus, Depreciation, Tax Adjustments