✨ Financial Performance Measures
Form for the Derivation of Limited Lines Business
Alpine Energy Limited Performance Measures from Financial Statements
Operating surplus before interest and income tax from financial statements
Comprising surplus before interest, tax and abnormal items (RSTL)
OSBITT minus ISTI
Net surplus after tax from financial statements
Amortisation of goodwill and amortisation of other intangibles
Subvention payment
Depreciation of SFA at BV (v)
COV depreciation adjustment
Superannuation payment tax adjustment
Interest tax shield
Revaluations
Income tax
| Symbol | Numerator | RDF | RDE | RDI |
|---|---|---|---|---|
| Fixed assets at end of previous financial year (FA) | 10,019,753 | 10,614,753 | ||
| a | Adjusted net working capital at end of previous financial year (ANWC) | 2,856,977 | 3,383,148 | |
| b | Average total funds employed (ATFE) | 8,683,148 | 9,142,296 | 1,454 |
| g | Total local funds employed | 6,985,148 | 3,414,206 | 0 |
| i | Adjusted capital at end of previous financial year (ANWC) | 1,454 | 72,832,653 | 71,450,023 |
| Total equity at end of current financial year (TE) | 4,883,960 | 69,768,079 | ||
| WUC at end of previous financial year (WUCₒ) | 5,290,205 | 5,955,051 | 5,955,051 | |
| Average total equity | 5,087,582 | 6,956,651 | ||
| j | Intangible assets at end of previous financial year | 0 | 0 | |
| Average intangible assets | 22,331 | 26,375 | ||
| k | Subvention payment at end of previous financial year | 26,315 | 0 | |
| m | Subvention payment tax adjustment at end of current financial year | 0 | 24,323 | |
| System fixed assets at end of current financial year at book value (SFAᵦᵥ) | 65,695,651 | 71,350,241 | ||
| System fixed assets at end of previous financial year at book value (SFAₒᵦᵥ) | 63,996,173 | 6,566,651 | ||
| Average value of system fixed assets at book value (SFAᵦᵥₐᵥg) | 84,568,436 | |||
| r₂ | System Fixed assets at end of current financial year at ODV value (SFAₒₒᵥ) | 92,155,536 | 83,894,305 | 83,941,305 |
| Average value of system fixed assets at ODV value (SFAₒₒᵥₐᵥg) | 85,965,272 | 89,411,702 | 90,112,494 |
| | Financial Performance Measure: | | | |
| | OSBIT(1) = b + g | 10,616,217 | 6,384,612 | 4,571,082 |
| c | COSIT(2) = i + j + k | 10,616,217 | 72,904,986 | 90,112,494 |
| | NSAT(3) = a + b | 92,847,553 | 11,947,971 | 6,133,207 |
| | Adjusted for tax | -1,321,159 | -3,138,270 | -3,187,902 |
| | | 88,539,294 | 88,839,294 | 86,939,294 |
| | ROF = OSBIT(1) / ATFE × 100 | | | |
| | | 12.10 | 7.05 | 43.1 |
| | ROE = NSAT(3) / ATE × 100 | | | |
| | excluding IFRS 3 adjustments to opening equity | 17.06 | 9.0 | |
| | ROI = OSBIT(1) / (ATFE(4) + ADJ) × 100 | | | |
| | IFRS 3 = return on investment | 10.6 | 8.0 | 44.1 |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2008, No 47
Gazette.govt.nz —
NZ Gazette 2008, No 47
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Alpine Energy Limited Performance Measures from Financial Statements
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🏭 Trade, Customs & IndustryFinancial performance, Operating surplus, Net surplus, Amortisation, Depreciation, Revaluations, Income tax, Financial statements