New Zealand Gazette – 2008 – No. 7

Page 215

✨ Financial Performance Measures



18 JANUARY 2008

NEW ZEALAND GAZETTE, No. 7

215

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

SCHEDULE 1 – PART 7

DEVIATION TABLE INPUT AND CALCULATIONS SYMBOL IN FORMULA ROF ROE ROI
Operating surplus before interest and income tax from financial statements 5,679,365
Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) 5,679,365
Interest on cash, bank balances, and short-term investments (ISTI) 25,225
OSBIT minus ISTI 5,654,140 a 5,654,140 5,654,140
Net surplus after tax from financial statements 5,679,365 5,679,365
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) 5,679,365 n 5,679,365
Amortisation of goodwill and amortisation of other intangibles 757,020 g add 757,020 add 757,020 add 757,020
Subvention payment 0 s add 0 add 0 add 0
Depreciation of SFA at BV (x) 4,489,662
Depreciation of SFA at ODV (y) 3,769,000
ODV depreciation adjustment 720,662 d add 720,662 add 720,662 add 720,662
Subvention payment tax adjustment 0 s*t deduct 0 deduct 0
Interest tax shield -8,324 q deduct -8,324
Revaluations 0 r add 0
Income tax 0 p deduct 0
Numerator 7,131,822 7,157,047 7,140,146
OSBITADJ = a + g + s + d NSATADJ = n + g + s - s*t + d OSBITIADJ = a + g - q + r + s + d - p - s*t
Fixed assets at end of previous financial year (FA0) 92,127,940
Fixed assets at end of current financial year (FA1) 110,683,705
Adjusted net working capital at end of previous financial year (ANWC0) 453,535
Adjusted net working capital at end of current financial year (ANWC1) -56,931
Average total funds employed (ATFE) 101,604,125 (or regulation 33 time-weighted average) c 101,604,125 101,604,125
Total equity at end of previous financial year (TE0) 105,044,645
Total equity at end of current financial year (TE1) 123,272,975
Average total equity 114,158,810 (or regulation 33 time-weighted average) k 114,158,810
WUC at end of previous financial year (WUC0) 962,086
WUC at end of current financial year (WUC1) 1,865,874
Average total works under construction 1,413,980 e deduct 1,413,980 deduct 1,413,980 deduct 1,413,980


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2008, No 7


Gazette.govt.nz — PDF NZ Gazette 2008, No 7




✨ LLM interpretation of page content

🌾 Disclosure of Information for Electricity Sector (continued from previous page)

🌾 Primary Industries & Resources
Electricity, Financial Performance, Efficiency Performance, Return on Funds, Return on Equity, Return on Investment, Direct Line Costs, Indirect Line Costs, Otagonet Joint Venture