New Zealand Gazette – 2008 – No. 29

Page 644

✨ Financial Formulas and Calculations



NEW ZEALAND GAZETTE, No. 29

19 FEBRUARY 2008

Symbol in formula Input & calculations ROI ROE ROF
Fixed Assets at end of previous financial year (FA0)
c = 223,025
Fixed Assets at end of current financial year (FA1)
k = 301,912 (20,260)
Adjusted Net Working Capital at end of previous financial year (ANWC0)
= 23,749
Adjusted Net Working Capital at end of current financial year (ANWC1)
= (FA0+FA1+ANWC0+ANW) 240,464 240,464
Average total funds employed (ATFE)
=WC1/2
Total Equity at end of previous financial year (TE0)
= 163,242
Total Equity at end of current financial year (TE1)
= (TE0+TE1)/2 197,188
Works under construction at end of previous financial year (WUC0)
= 229,134
Works under construction at end of current financial year (WUC1)
= 7,954
e = (WUC0+WUC1)/2 4,519 4,519 4,519
Average total Works under construction
r/2 Revaluations
Half of revaluations - -
= r/2
m Intangible assets at end of previous financial year (IA0)
= (IA0+IA1)/2
Average Total Intangible asset
Subvention payment for previous financial year (S0)
= S1*
Subvention payment current financial year (S1)
= (S0+S1)/2
v Subvention payment tax adjustment for previous financial year
Subvention payment tax adjustment for current financial year
Average subvention payment & related tax adjustment
= (SFA0+SFA1)/2
f System Fixed assets at end of current financial year at book value (SFAb0v0) 253,191 253,191 253,191
System Fixed assets at end of previous financial year at ODV value (SFAodv1)
= 298,337
Average value of system fixed assets at book value
h System Fixed assets at end of current financial year at ODV value (SFAodv0) 231,703 231,703 231,703
= (SFAodv0+SFAodv1)/2
Average value of system fixed assets at ODV value 214,457 171,181 214,457
Denominator (as adjusted) 6.0% 8.3%

Key:

  • ave = average
  • odv = optimised deprival valuation subscript 0 = end of the previous financial year subscript 1 = end of the current financial year
  • ROI = Return on funds ROF = return on investment
  • ROE = Return on equity

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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 (continued from previous page)

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