New Zealand Gazette – 2008 – No. 44

Page 1286

✨ Financial Tables



DERIVATION TABLE

INPUT AND CALCULATIONS SYMBOL IN FORMULA ROF ROE ROI
f f
Subvention payment at end of current financial year (S₁) S₁ 55,014 55,014
Subvention payment tax adjustment at end of current financial year t × a 0
Subvention payment & related tax adjustment (SFAₛᵤb) SFAₛᵤb 55,847 55,847
Average subdivision fixed assets at end of current financial year at book value (SFAᵦᵥ) 45,632,093 45,632,093
System fixed assets at end of current financial year at book value (SFAₒᵦᵥ) 53,452,401 53,452,401 53,452,001
System fixed assets weighted average (or requirement 3.2 time-weighted average) (or requirement 3.2 time-weighted average) deduct
System Fixed assets at year beginning at ODV value (SFAₒₑₒᵥ) 44,474,000 44,474,000
System Fixed assets at end of current financial year at ODV value (SFAₒₑₒᵥ)₁ 44,197,693 44,197,693 add
Average value of system fixed assets at ODV value
Denominator
Ave IFAₒₒᵥ = k × e × m + v - f ± h 44,090,121
ATFEₒₒᵥ⁽ᵃᵈʲ⁾ = c - d × (\frac{e}{100}) + f - h
ATFEₒₒᵥ⁽ᵃᵈʲ⁾ = 44,090,121 × 1.00
Financial Performance Measure ROF = OSBIT⁽ᵃᵈʲ⁾/ATFEₒₒᵥ⁽ᵃᵈʲ⁾ × 100 ROE = NSAT⁽ᵃᵈʲ⁾/ATE⁽ᵃᵈʲ⁾ × 100 ROI = OSBIT⁽ᵃᵈʲ⁾/ATFE⁽ᵃᵈʲ⁾ × 100
8.81 12.71 8.55

Notes:

  • SFAₒᵦᵥ = book value
  • ODV = optimised deprival valuation
  • t = end of the previous financial year
  • subscript '1' = end of the current financial year
  • ROF = return on funds
  • ROE = return on equity
  • ROI = return on investment


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2008, No 44


Gazette.govt.nz — PDF NZ Gazette 2008, No 44




✨ LLM interpretation of page content

🏗️ Electricity Invercargill Limited Line Business Disclosure of Information (continued from previous page)

🏗️ Infrastructure & Public Works
Financial Statements, Operating Revenue, Operating Expenditure, Electricity, Return on Funds, Return on Equity, Return on Investment, Direct Line Costs, Indirect Line Costs