Financial Performance Measures




HORIZON ENERGY DISTRIBUTION LIMITED

Requirement 14 - Financial and Efficiency Performance Measures

For the year ended 31 March 2007

2007 2006 2005 2004
1) Financial Performance Measures
(a) Return on Funds (ROF) 9.94% 14.39% (1) 11.73% 14.77%
(b) Return on Equity (ROE) 6.76% 12.26% (1) 8.78% 13.19%
(c) Return on Investment (ROI) 6.03% 9.00% (1) 7.04% 27.45% (2)

(1) The higher Return Measures for 2006 reflects the one-off Award as detailed in Note 22.

The Company’s normalised ROI is 7.44% (after removing the $1.74m Arbitration Award). Inclusion of the net reduction in expenses of $0.66m (inclusion of the $1.74m Award less the refund and other related provisions of $1.08m) would reduce the ROI to 8.03%.

The Company’s normalised ROF is 12.82% (after removing the $1.74m Arbitration Award). Inclusion of the net reduction in expenses of $0.66m (inclusion of the $1.74m Award less the refund and other related provisions of $1.08m) would reduce the ROF to 13.42%.

The Company’s normalised ROE is 9.60% (after removing the $1.74m Arbitration Award). Inclusion of the net reduction in expenses of $0.66m (inclusion of the $1.74m Award less the refund and other related provisions of $1.08m) would reduce the ROE to 10.62%.

(2) The higher Return on Investment for the 2004 year is due to the revaluation of Fixed Assets.

2007 2006 2005 2004
2) Efficiency Performance Measures
(a) Direct Line Costs per kilometre $1,345 (5) $430 (4) $929 (3) $677
(b) Indirect Line Costs per Customer $111 (6) $78 $81 $69

(3) The increase in direct line costs per kilometre for 2005 (compared with the 2004) is attributable to increased maintenance resulting from damage caused by extreme weather events.

(4) Direct line costs have been reduced by the treatment of the $1.43m decrease in expenditure associated resolution of the Arbitration Proceedings partially offset by increased maintenance costs associated with extreme weather events.

(5) Direct line customers have been increased due to the refund of Arbitration Awards of $1.0m during the year ended 31 March 2007.

(6) Indirect costs per customer have been increased by one-off legal and consultants fees related to the successful Award as detailed in Note 22.



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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2008, No 34


Gazette.govt.nz PDF NZ Gazette 2008, No 34





✨ LLM interpretation of page content

🏭 Financial Statements for Horizon Energy Distribution Limited (continued from previous page)

🏭 Trade, Customs & Industry
18 February 2008
Financial Statements, Audit, Commerce Commission, Electricity Information Disclosure Requirements, Commerce Act 1986, Performance Measures, Operating Surplus, Return on Funds, Return on Equity, Return on Investment