New Zealand Gazette – 2008 – No. 49

Page 1397

✨ Financial Performance Measures

REQUIREMENT 15 Form for the Derivation of Financial Performance Measures from Financial Statements

CENTRALINES LIMITED - Lines Business
Electricity Information Disclosure Requirements 2004

	Calculations	Input and Formulae
		a	b	g	s	d	r	p	n	c	k
Operating surplus before interest and income tax from financial statements	3,246
Adjusted surplus before interest and income tax (OSBIT)	3,246
Interest on cash, bank balances, and short-term investments (STI)	2,953
OSBIT minus IST	2,953
Net surplus after tax from financial statements (NSAT)	2,428
Amortisation of goodwill and amortisation of other intangibles		add
Subvention payment		add
Depreciation of SFA at BV (x)	1,532
Depreciation of SFA at ODV (y)	1,460
ODV depreciation adjustment		add
Subvention payment tax adjustment		add
Interest tax shield		(9%)
Revaluations								8.18
Income tax
Numerator									2,232
Fixed assets at end of previous financial year (FAₚ)							31,922
Adjusted net working capital at end of previous financial year (ANWCₚ)									455
Adjusted new working capital at end of current financial year (ANWCₖ)									314
Average total funds employed (ATFE)							32,802
Total equity at end of previous financial year (TEₚ)							36,650
Total equity at end of current financial year (TEₖ)							39,037
Average total equity							37,848

Return on Investment (ROI)

		2,953
		add
		add
		add
		deduct
		deduct
		deduct
Numerator		2,232
	n = g + s - d + r
	q = p + n
ROI		8.18

Return on Equity (ROE)

		2,428
		add
		add
		add
		deduct
Numerator		2,232
	ATADJ = n + g + s¹ - d¹
ROE

Return on Funds (ROF)

		2,953
		add
		add
		add
OSBITADJ = a + g + s
		2,954
ROF	OSBITADJ = a + g + s + d

VUW Te Waharoa — NZ Gazette 2008, No 49

Gazette.govt.nz — NZ Gazette 2008, No 49

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✨ LLM interpretation of page content

🏭 Electricity Information Disclosure Requirements 2004 - Requirement 15 (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Performance Measures, Electricity, Centralines Limited, ROI, ROE, ROF

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