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Owner's Expectations Manual

Annex 4: Template for post-investment review

This template can be used by SOEs and TVNZ as a guideline for the information the shareholder would like covered in post-investment reviews.

Entity name

 

Investment details

  • Investment (project) name:
  • Planned commissioning date:
  • Actual commissioning date:
  • Date of post-investment review:
  • Is this the first or second review:
  • Brief description of the investment, including business objectives and expected benefits:
  • Comparison of actuals vs forecasts

    Costs to commissioning

  • Actual costs to commissioning date ($):
  • Budgeted costs to commissioning date ($):
  • Explanation for any material variance in the cost to commissioning.
  • Financials post-commissioning

  • Table showing, by financial year, a comparison of actual cash inflows and outflows (broken down by key value drivers where possible), and financial returns, with the forecasts in the business case.
  • The latest view on the net present value/Internal Rate of Return/payback period and impact on shareholder value of the investment compared with what was projected in the business case.
  • Explanations for material variances in actuals vs forecasts.
  • Explanations for material variances in key value drivers/assumptions vs forecasts
  • Conclusions and learnings

  • Overall, are the financial benefits and business objectives of the investment being achieved?
  • If not, why not, and what is being done to address this?
  • Optionally, what, if any, lessons have been learned and how will any learnings be incorporated in future investment decisions?
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