{"text_format":"1","workbook":"xlsx","n_sheets":14,"sheets":["Cover sheet","WACC","ComCom models>>","WACC uplift model","TCSD starts here","Table of Contents","General inputs","Custom Bloomberg search","Govt bond inputs","Corp bond inputs","RFR & DP","Averaging","Estimation","Regression Explanation"],"not_rendered":{"charts":1,"images":13,"macros":1,"external_links":0,"defined_names":104,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover sheet","index":0,"n_rows":20,"n_cols":3,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
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[null,"Part 4 Input methodologies Review 2023 - draft decisions"]
[]
[]
[null,"Cost of capital topic paper calculations spreadsheet: NSS spreadsheet model and WACC percentile spreadsheet model\n"]
[]
[null,"Version 2"]
[]
[]
[]
[]
[null,"Date:","2023-07-12"]

{"sheet":"WACC","index":1,"n_rows":66,"n_cols":6,"rows_kept":66,"cut":false,"hidden":false,"merged":[[2,1,2,5],[27,1,27,5],[49,1,49,5]]}
[null,"WACC estimates for EDBs/Transpower (for illustrative purposes only)"]
[]
[null,"WACC estimate for a five-year term"]
[null,null,null,"Inputs"]
[null,"Parameter","Estimates",null,"Standard error"]
[null,"Risk-free rate (as at 1 March 2023)",4.3099999999999999E-2]
[null,"Debt risk premium",1.5100000000000001E-2,"NZCC28 2 Aug 2022",1.5E-3,"Draft decision"]
[null,"Leverage",0.41,"Draft decision"]
[null,"Asset beta",0.35,"Draft decision",0.12,"Draft decision"]
[null,"Debt beta",0,"Draft decision"]
[null,"TAMRP",7.0000000000000007E-2,"Draft decision",1.4999999999999999E-2,"Draft decision"]
[null,"Corporate tax rate",0.28000000000000003,"Draft decision"]
[null,"Investor tax rate",0.28000000000000003,"Draft decision"]
[null,"Debt issuance costs",2E-3,"Draft decision"]
[null,"Equity beta",0.59]
[null,"Cost of equity",{"$f":"C6*(1-C13)+C11*C15","v":7.2332000000000007E-2}]
[null,"Cost of debt ",{"$f":"C6+C7+C14","v":6.0200000000000004E-2}]
[null,"Vanilla WACC (mid-point)",{"$f":"C8*C17+(1-C8)*C16","v":6.7357880000000009E-2},null,{"$f":"ROUND(SQRT((E11^2)*(E9^2)+(C11^2)*(E9^2)+(C9^2)*(E11^2)+((E7^2)*(E8^2)+(C7^2)*(E8^2)+(C8^2)*(E7^2))),20)","v":1.00866607457572E-2}]
[null,"Vanilla WACC (65th percentile)",{"$f":"C22*E18+C18","v":7.1241244387116529E-2}]
[null,"Post-tax WACC (mid-point)",{"$f":"C8*C17*(1-C13)+(1-C8)*C16","v":6.0446920000000015E-2},null,{"$f":"SQRT((E11^2)*(E9^2)+(C11^2)*(E9^2)+(C9^2)*(E11^2)+((1-C12)^2)*((C8^2)*(E7^2)))","v":1.0077627292175475E-2}]
[null,"Post-tax WACC (65th percentile)",{"$f":"C22*E20+C20","v":6.4326806507487566E-2}]
[null,"65th Z-score",0.38500000000000001]
[]
[]
[]
[null,"WACC estimates for GPBs (for illustrative purposes only)"]
[]
[null,"WACC estimate for a five-year term"]
[null,"Parameter",null,"Inputs"]
[null,null,"Estimates",null,"Standard error"]
[null,"Risk-free rate (as at 1 March 2023)",4.3099999999999999E-2]
[null,"Debt risk premium",1.43E-2,"NZCC28 2 Aug 2022",1.5E-3,"Draft decision"]
[null,"Leverage",0.41,"Draft decision"]
[null,"Asset beta",0.4,"Draft decision",0.12,"Draft decision"]
[null,"Debt beta",0,"Draft decision"]
[null,"TAMRP",7.0000000000000007E-2,"Draft decision",1.4999999999999999E-2,"Draft decision"]
[null,"Corporate tax rate",0.28000000000000003,"Draft decision"]
[null,"Investor tax rate",0.28000000000000003,"Draft decision"]
[null,"Debt issuance costs",2E-3,"Draft decision"]
[null,"Equity beta",0.68]
[null,"Cost of equity",{"$f":"C31*(1-C38)+C40*C36","v":7.8632000000000007E-2}]
[null,"Cost of debt ",{"$f":"C31+C32+C39","v":5.9400000000000001E-2}]
[null,"Vanilla WACC (mid-point)",{"$f":"C33*C42+(1-C33)*C41","v":7.0746880000000012E-2},null,{"$f":"ROUND(SQRT((E36^2)*(E34^2)+(C36^2)*(E34^2)+(C34^2)*(E36^2)+((E32^2)*(E33^2)+(C33^2)*(E33^2)+(C33^2)*(E32^2))),20)","v":1.04965815864023E-2}]
[null,"Post-tax WACC (mid-point)",{"$f":"C33*C42*(1-C38)+(1-C33)*C41","v":6.3927760000000014E-2},null,{"$f":"SQRT((E36^2)*(E34^2)+(C36^2)*(E34^2)+(C34^2)*(E36^2)+((1-C37)^2)*((C33^2)*(E32^2)))","v":1.0487901212349399E-2}]
[]
[]
[]
[null,"WACC estimates for airports (for illustrative purposes only)"]
[]
[null,"WACC estimate for a five-year term"]
[null,"Parameter",null,"Inputs"]
[null,null,"Estimates",null,"Standard error"]
[null,"Risk-free rate (as at 1 March 2023)",4.3099999999999999E-2]
[null,"Debt risk premium",1.17E-2,"NZCC28 2 Aug 2022",1.5E-3,"Draft decision"]
[null,"Leverage",0.26,"Draft decision"]
[null,"Asset beta",0.55000000000000004,"Draft decision",0.18,"Draft decision"]
[null,"Debt beta",0,"Draft decision"]
[null,"TAMRP",7.0000000000000007E-2,"Draft decision",1.4999999999999999E-2,"Draft decision"]
[null,"Corporate tax rate",0.28000000000000003,"Draft decision"]
[null,"Investor tax rate",0.28000000000000003,"Draft decision"]
[null,"Debt issuance costs",2E-3,"Draft decision"]
[null,"Equity beta",0.74]
[null,"Cost of equity",{"$f":"C53*(1-C60)+C62*C58","v":8.2832000000000003E-2}]
[null,"Cost of debt ",{"$f":"C53+C54+C61","v":5.6800000000000003E-2}]
[null,"Vanilla WACC (mid-point)",{"$f":"C55*C64+(1-C55)*C63","v":7.6063679999999995E-2},null,{"$f":"SQRT((E58^2)*(E56^2)+(C58^2)*(E56^2)+(C56^2)*(E58^2)+((E54^2)*(E55^2)+(C54^2)*(E55^2)+(C55^2)*(E54^2)))","v":1.530570481879224E-2}]
[null,"Post-tax WACC (mid-point)",{"$f":"C55*C64*(1-C60)+(1-C55)*C63","v":7.1928640000000002E-2},null,{"$f":"SQRT((E58^2)*(E56^2)+(C58^2)*(E56^2)+(C56^2)*(E58^2)+((1-C59)^2)*((C55^2)*(E54^2)))","v":1.5303311688650924E-2}]

{"sheet":"ComCom models>>","index":2,"n_rows":3,"n_cols":2,"rows_kept":3,"cut":false,"hidden":false,"merged":[]}
["Divider sheet: Models used by Commerce Commission in the Draft Decision"]
[]
[null,"This sheet is intentionally left blank."]

{"sheet":"WACC uplift model","index":3,"n_rows":34,"n_cols":17,"rows_kept":34,"cut":false,"hidden":false,"merged":[[35,3,36,3],[35,4,35,5],[1,7,13,16],[17,10,17,12],[18,10,18,12],[20,10,23,12],[25,7,25,9]]}
[]
[null,null,"Assumptions",null,null,null,null,"WACC uplift model: Given the cost of outages, what is the optimal WACC uplift?\n\nThis model takes assumptions on the size of the asset base, the 'gap' between the required and regulatory WACC sufficient to cause underinvestment, and the cost of outages. The model then calculates the optimal WACC percentile given the assumptions. The model assumes relationships that are wider than those listed to the left. Please see the topic paper for a full explanation.\n\nThe parameters are explained in the topic paper. We note that:\n-The RAB of $18.4 billion is the combined EDB and Transpower RAB.\n-We avaluate the Cut off WACC gap at 0.5% and 1%.\n\nPlease note the calculation is invariant to the what mid-point WACC is chosen, it is variant to the standard error of the WACC"]
[]
[]
[null,null,null,"RAB",18400,"$m"]
[null,null,null,"Tax rate",0.28000000000000003]
[]
[null,null,null,"Cut off WACC Gap",5.0000000000000001E-3]
[]
[null,null,null,"WACC mid-point (post-tax)",4.8824099999999995E-2]
[null,null,null,"WACC standard error",1.0500000000000001E-2]
[null,null,null,"Estimated cost of outages",1000,"$m"]
[]
[]
[]
[null,null,"Goal Seek Calculations",null,null,null,null,"Goal seek to find the benefits that justify the assumed percentile",null,null,null,null,null,null,"How the estimation model is derived"]
[]
[null,null,null,"RAB",{"$f":"E5/(1-$E6)","v":25555.555555555555},"$m",null,null,null,null,"Goal seek change cell",null,null,null,"Minimise the following formula for a given WACC"]
[null,null,null,"WACC percentile",0.5,null,null,null,null,null,"Goal seek target cell"]
[]
[null,null,null,"Uplift",{"$f":"_xlfn.NORM.INV(E19,$E10,$E11)-$E10","v":0},null,null,null,null,null,"We aim to solve for the percentile such that the target cell is solved for zero."]
[null,null,null,"RAB/c",{"$f":"E18/E12","v":25.555555555555554}]
[null,null,null,"f(w)",{"$f":"_xlfn.NORM.DIST(E21+$E10+E8,$E10,$E11,FALSE)","v":33.921967175632858}]
[null,null,null,"RAB/c-f(w)",{"$f":"E22-E23","v":-8.3664116200773044}]
[]
[null,null,null,null,null,null,null,"Image of goal seek used"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You can then solve for the optimal WACC, w, using this formula"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Definitions"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"w","the WACC applied for price controls (i.e WACC inc. any uplift)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F(w)","the cumulative distribution function for w"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"f(w)","the probability density function for w"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"c","the expected costs of outages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RAB","the size of the asset base from which revenue requirements are derived"]

{"sheet":"TCSD starts here","index":4,"n_rows":2,"n_cols":2,"rows_kept":2,"cut":false,"hidden":false,"merged":[]}
[]
[null,"This sheet is intentionally left blank."]

{"sheet":"Table of Contents","index":5,"n_rows":22,"n_cols":3,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["Table of Contents"]
[]
[]
[null,"Sheet Name","Link"]
[null,"General inputs","Inputs for Nelson-Siegel-Svensson estimation"]
[null,null,"Dates for NSS estimation"]
[null,"Custom Bloomberg search","Government bonds search criteria"]
[null,null,"Corporate bonds search criteria"]
[null,"Govt bond inputs","Data input: NZ Government bonds"]
[null,null,"Inputs"]
[null,null,"Bond information"]
[null,"Corp bond inputs","Data input: NZ corporate bonds"]
[null,null,"Inputs"]
[null,null,"Bond information"]
[null,"RFR & DP","Calculation of risk-free rate and inputs for debt premium determination"]
[null,null,"Inputs"]
[null,"Averaging","Monthly Average"]
[null,null,"Column indices"]
[null,null,"Risk free rate monthly averages"]
[null,null,"Corporate bond maturity length monthly averages (years)"]
[null,"EDB_GPB Estimation","NSS Estimation Spreadsheet"]
[null,"Regression Explanation","Regression Explanation"]

{"sheet":"General inputs","index":6,"n_rows":19,"n_cols":6,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
["Inputs for Nelson-Siegel-Svensson estimation"]
[]
[]
[]
["Dates for NSS estimation"]
[null,"Note: If one of the formulas on the 'Govt bond yields' or 'Corp bond yields' is only returning one value, click on the Bloomberg formula and under the Bloomberg excel tab click refresh"]
[null,"Date of WACC estimate","2022-04-01","   First day of the month in which the WACC determination is made"]
[null,"Date data downloaded from Bloomberg","2022-04-11","   Date this spreadsheet is populated with Bloomberg data for the WACC determination"]
[null,"Start date for Bloomberg data",null,"   First day of the year prior to the date of the WACC estimate"]
[null,"End date for Bloomberg data",null,"   Last day of the year prior to the date of the WACC estimate"]
[null,"Days in a year",365.25]
[null,"Minimum years to maturity for estimation",1,"ra_MinMaturity"]
[]
[]
[null,"WACC industry",null,"Fibre","EDB/GPB","ra_Industry"]
[null,"Credit ratings for estimation","Low","BBB-","BBB"]
[null,null,"Medium","BBB","BBB+"]
[null,null,"High","BBB+","A-","ra_IndustryRating"]
[null,"Industry credit ratings are used in the Estimation macro used to create the Estimation worksheet"]

{"sheet":"Custom Bloomberg search","index":7,"n_rows":97,"n_cols":2,"rows_kept":97,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Government bonds search criteria"]
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[]
[]
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[]
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[null,"Expanded criteria - Issuer"]
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[null,"Corporate bonds search criteria"]
[null,"See below for expanded criteria that is not fully shown in the search function below"]
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[]
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[null,"Expanded criteria - BICS classification"]
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[null,"Expanded criteria - Exclusion of specific supplier"]

{"sheet":"Govt bond inputs","index":8,"n_rows":86,"n_cols":145,"rows_kept":86,"cut":false,"hidden":false,"merged":[]}
["Data input: NZ Government bonds"]
[]
["Contains data on New Zealand government bonds, obtained from Bloomberg, which is used to estimate the risk-free rate and debt premium values. The data will automatically update when opened on the Bloomberg terminal."]
["The Bloomberg data needs to be pasted as values at the bottom of this sheet, to enable the model to work correctly. Clicking the button above will do this automatically."]
[]
["Inputs"]
[]
[null,"Bond ID optional arguments"]
[null,"Name of custom bond search","FI:NZ government bonds","Enter the name of the custom search for relevant government bonds. Custom bond searches are created using the \"SRCH\" function on the Commission's Bloomberg terminal. (Note: The \"FI:NZ government bonds\" search is currently saved under \"My Searches\" on both Matt Bailey and Joseph O'Hara's Bloomberg accounts)."]
[null,"Orientation","V","Sets whether bond IDs should be displayed vertically or horizontally. V = vertical, H = horizontal."]
[]
[null,"Yield parameters"]
[null,"Start date",{"$f":"'General inputs'!C9","v":"00:00:00"}]
[null,"End date",{"$f":"'General inputs'!C10","v":"00:00:00"}]
[null,"Yield type","YLD YTM BID","Bloomberg yield type. We use bid yield to maturity (YLD YTM BID), as required by the IMs."]
[null,"Source"," @bcmp Govt","Data source for NZ Government bonds. We have used Bloomberg composite (BCMP), because it utilises data from multiple \"quality\" sources."]
[]
[null,"Yield optional arguments"]
[null,"Days","W","Sets whether to either exclude or include non-trading days.\nThe valid entries are: N - All weekdays, C - All calendar days, T - Trading, W - Weekdays, A - all days."]
[null,"Orientation","H","Sets whether data should be displayed vertically or horizontally. V = vertical, H = horizontal."]
[null,"Fill","B","If Days is set to display Non- trading days, then this is the data to return for that day. \nThe valid entries are: C - Carries over the last available data, P - Carries over the previous day's data, E - Returns an error message, B - Returns a blank."]
[null,"Dates","H","Sets whether dates should be displayed. S = show, H = hide."]
[]
[null,"Bond information fields"]
[null,"Bloomberg field codes used to extract relevant information on each bond."]
[null,"Field name","Name","Security name","Currency","Rank","Issuer credit rating","Bond credit rating","Bond credit rating at maturity","Coupon type","Coupon","Coupon frequency","Amount issued","Announcement date","Maturity","Maturity type"]
[null,"Bloomberg field code","NAME","SECURITY_NAME","CRNCY","PAYMENT_RANK","RTG_SP_LT_LC_ISSUER_CREDIT","RTG_SP","RTG_SP","CPN_TYP","CPN","COUPON_FREQUENCY_DESCRIPTION","AMT_ISSUED","ANNOUNCE_DT","MATURITY","MTY_TYP"]
[null,"Bloomberg field override code",null,null,null,null,null,null,"RATING_AS_OF_DATE_OVERRIDE"]
[]
["Bond information"]
[null,"Bloomberg formulas"]
[null,"Uses the Bloomberg Excel add-in to read data from the Bloomberg terminal."]
[null,"Note: The Bloomberg formula in cell B27 below returns the results of a custom bond search, which finds NZ government NZ dollar denominated nominal bonds (as required by the IMs)."]
[null,"Date and time downloaded from Bloomberg"]
[null,{"$f":"_xll.BNOW()","v":{"$error":"#NAME?"}}]
[]
[null,{"$f":"_xll.BSRCH($C$9,$B$10:$B$10,$C$10:$C$10,\"cols=1;rows=20\")","v":{"$error":"#NAME?"}},{"$f":"C26","v":"Name"},{"$f":"D26","v":"Security name"},"Currency","Rank","Issuer credit rating","Bond credit rating","Bond credit rating at maturity","Coupon type","Coupon","Coupon frequency","Amount issued","Announcement date","Maturity","Maturity type",{"$f":"_xll.BDH(B38,$C15,$C13,$C14,$B$19:$B$21,$C$19:$C$21,\"Dates\",\"O\",\"cols=129;rows=1\")","v":{"$error":"#NAME?"}},"2016-09-02","2016-09-05","2016-09-06","2016-09-07","2016-09-08","2016-09-09","2016-09-12","2016-09-13","2016-09-14","2016-09-15","2016-09-16","2016-09-19","2016-09-20","2016-09-21","2016-09-22","2016-09-23","2016-09-26","2016-09-27","2016-09-28","2016-09-29","2016-09-30","2016-10-03","2016-10-04","2016-10-05","2016-10-06","2016-10-07","2016-10-10","2016-10-11","2016-10-12","2016-10-13","2016-10-14","2016-10-17","2016-10-18","2016-10-19","2016-10-20","2016-10-21","2016-10-24","2016-10-25","2016-10-26","2016-10-27","2016-10-28","2016-10-31","2016-11-01","2016-11-02","2016-11-03","2016-11-04","2016-11-07","2016-11-08","2016-11-09","2016-11-10","2016-11-11","2016-11-14","2016-11-15","2016-11-16","2016-11-17","2016-11-18","2016-11-21","2016-11-22","2016-11-23","2016-11-24","2016-11-25","2016-11-28","2016-11-29","2016-11-30","2016-12-01","2016-12-02","2016-12-05","2016-12-06","2016-12-07","2016-12-08","2016-12-09","2016-12-12","2016-12-13","2016-12-14","2016-12-15","2016-12-16","2016-12-19","2016-12-20","2016-12-21","2016-12-22","2016-12-23","2016-12-26","2016-12-27","2016-12-28","2016-12-29","2016-12-30","2017-01-02","2017-01-03","2017-01-04","2017-01-05","2017-01-06","2017-01-09","2017-01-10","2017-01-11","2017-01-12","2017-01-13","2017-01-16","2017-01-17","2017-01-18","2017-01-19","2017-01-20","2017-01-23","2017-01-24","2017-01-25","2017-01-26","2017-01-27","2017-01-30","2017-01-31","2017-02-01","2017-02-02","2017-02-03","2017-02-06","2017-02-07","2017-02-08","2017-02-09","2017-02-10","2017-02-13","2017-02-14","2017-02-15","2017-02-16","2017-02-17","2017-02-20","2017-02-21","2017-02-22","2017-02-23","2017-02-24","2017-02-27","2017-02-28"]
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[null,null,{"$f":"_xll.BDP($B54,C$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,D$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,E$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,F$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,G$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,H$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,I$27,I$28,TEXT(_xll.BADDPERIODS($O54,\"numberofperiods=-1\",\"per=d\"),\"YYYYMMDD\"))","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,J$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,K$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,L$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,M$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,N$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,O$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B54,P$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDH($B54&$C$16,$C$15,$C$13,$C$14,$B$19:$B$22,$C$19:$C$22,\"cols=129;rows=1\")","v":{"$error":"#NAME?"}}]
[null,null,{"$f":"_xll.BDP($B55,C$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,D$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,E$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,F$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,G$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,H$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,I$27,I$28,TEXT(_xll.BADDPERIODS($O55,\"numberofperiods=-1\",\"per=d\"),\"YYYYMMDD\"))","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,J$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,K$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,L$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,M$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,N$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,O$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B55,P$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDH($B55&$C$16,$C$15,$C$13,$C$14,$B$19:$B$22,$C$19:$C$22,\"cols=129;rows=1\")","v":{"$error":"#NAME?"}}]
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[null,null,{"$f":"_xll.BDP($B57,C$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,D$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,E$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,F$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,G$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,H$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,I$27,I$28,TEXT(_xll.BADDPERIODS($O57,\"numberofperiods=-1\",\"per=d\"),\"YYYYMMDD\"))","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,J$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,K$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,L$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,M$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,N$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,O$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDP($B57,P$27)","v":{"$error":"#NAME?"}},{"$f":"_xll.BDH($B57&$C$16,$C$15,$C$13,$C$14,$B$19:$B$22,$C$19:$C$22)","v":{"$error":"#NAME?"}}]
[null,"ra_BloombergGovtDownload"]
[]
[null,"Hard-coded values"]
[null,"Copy-paste-special-values entry of Bloomberg data"]
[null,"Date and time downloaded from Bloomberg"]
[null,"2023-01-23T08:44:00"]
[]
[null,"id","Name","Security name","Currency","Rank","Issuer credit rating","Bond credit rating","Bond credit rating at maturity","Coupon type","Coupon","Coupon frequency","Amount issued","Announcement date","Maturity","Maturity type","2016-09-01","2016-09-02","2016-09-05","2016-09-06","2016-09-07","2016-09-08","2016-09-09","2016-09-12","2016-09-13","2016-09-14","2016-09-15","2016-09-16","2016-09-19","2016-09-20","2016-09-21","2016-09-22","2016-09-23","2016-09-26","2016-09-27","2016-09-28","2016-09-29","2016-09-30","2016-10-03","2016-10-04","2016-10-05","2016-10-06","2016-10-07","2016-10-10","2016-10-11","2016-10-12","2016-10-13","2016-10-14","2016-10-17","2016-10-18","2016-10-19","2016-10-20","2016-10-21","2016-10-24","2016-10-25","2016-10-26","2016-10-27","2016-10-28","2016-10-31","2016-11-01","2016-11-02","2016-11-03","2016-11-04","2016-11-07","2016-11-08","2016-11-09","2016-11-10","2016-11-11","2016-11-14","2016-11-15","2016-11-16","2016-11-17","2016-11-18","2016-11-21","2016-11-22","2016-11-23","2016-11-24","2016-11-25","2016-11-28","2016-11-29","2016-11-30","2016-12-01","2016-12-02","2016-12-05","2016-12-06","2016-12-07","2016-12-08","2016-12-09","2016-12-12","2016-12-13","2016-12-14","2016-12-15","2016-12-16","2016-12-19","2016-12-20","2016-12-21","2016-12-22","2016-12-23","2016-12-26","2016-12-27","2016-12-28","2016-12-29","2016-12-30","2017-01-02","2017-01-03","2017-01-04","2017-01-05","2017-01-06","2017-01-09","2017-01-10","2017-01-11","2017-01-12","2017-01-13","2017-01-16","2017-01-17","2017-01-18","2017-01-19","2017-01-20","2017-01-23","2017-01-24","2017-01-25","2017-01-26","2017-01-27","2017-01-30","2017-01-31","2017-02-01","2017-02-02","2017-02-03","2017-02-06","2017-02-07","2017-02-08","2017-02-09","2017-02-10","2017-02-13","2017-02-14","2017-02-15","2017-02-16","2017-02-17","2017-02-20","2017-02-21","2017-02-22","2017-02-23","2017-02-24","2017-02-27","2017-02-28"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"ra_BloombergGovtCopy"]

{"sheet":"Corp bond inputs","index":9,"n_rows":250,"n_cols":145,"rows_kept":250,"cut":false,"hidden":false,"merged":[]}
["Data input: NZ corporate bonds"]
[]
["Contains data on New Zealand corporate bonds, obtained from Bloomberg, which is used to estimate the debt premium values for each issuer. The data will automatically update when opened on the Bloomberg terminal."]
["The Bloomberg data needs to be pasted as values at the bottom of this sheet, to enable the model to work correctly. Clicking the button on the 'Govt bond inputs' sheet will do this automatically."]
[]
["Inputs"]
[]
[null,"Bond ID optional arguments"]
[null,"Name of custom bond search","FI:NZ corporate bonds","Enter the name of the custom search for relevant corporate bonds. Custom bond searches are created using the \"SRCH\" function on the Commission's Bloomberg terminal. (Note: The \"FI:NZ corporate bonds\" search is currently saved under \"My Searches\" on both Matt Bailey and Joseph O'Hara's Bloomberg accounts)."]
[null,"Orientation","V","Sets whether bond IDs should be displayed vertically or horizontally. V = vertical, H = horizontal."]
[]
[null,"Yield parameters"]
[null,"Start date",{"$f":"'General inputs'!C9","v":"00:00:00"}]
[null,"End date",{"$f":"'General inputs'!C10","v":"00:00:00"}]
[null,"Yield type","YLD YTM BID","Bloomberg yield type. We use bid yield to maturity (YLD YTM BID), as required by the IMs."]
[null,"Source"," @bval Corp","Data source for NZ corporate bonds. We have used Bloomberg valuation (BVAL), because bid yield to maturity data for NZ often isn't available under BCMP."]
[]
[null,"Yield optional arguments"]
[null,"Days","W","Sets whether to either exclude or include non-trading days.\nThe valid entries are: N - All weekdays, C - All calendar days, T - Trading, W - Weekdays, A - all days."]
[null,"Orientation","H","Sets whether data should be displayed vertically or horizontally. V = vertical, H = horizontal."]
[null,"Fill","B","If Days is set to display Non- trading days, then this is the data to return for that day. \nThe valid entries are: C - Carries over the last available data, P - Carries over the previous day's data, E - Returns an error message, B - Returns a blank."]
[null,"Dates","H","Sets whether dates should be displayed. S = show, H = hide."]
[]
[null,"Bond information fields"]
[null,"Bloomberg field codes used to extract relevant information on each bond."]
[null,"Field name","Name","Security name","Currency","Rank","Issuer credit rating","Bond credit rating","Bond credit rating at maturity","Coupon type","Coupon","Coupon frequency","Amount issued","Announcement date","Maturity","Maturity type"]
[null,"Bloomberg field code","NAME","SECURITY_NAME","CRNCY","PAYMENT_RANK","RTG_SP_LT_LC_ISSUER_CREDIT","RTG_SP","RTG_SP","CPN_TYP","CPN","COUPON_FREQUENCY_DESCRIPTION","AMT_ISSUED","ANNOUNCE_DT","MATURITY","MTY_TYP"]
[null,"Bloomberg field override code",null,null,null,null,null,null,"RATING_AS_OF_DATE_OVERRIDE"]
[]
["Bond information"]
[null,"Bloomberg formulas"]
[null,"Uses the Bloomberg Excel add-in to read data from the Bloomberg terminal."]
[null,"Note: The Bloomberg formula in cell B27 below returns the results of a custom bond search, which finds publicly traded vanilla NZ$ denominated bonds issued by qualifying issuers (as required by the IMs - see the IM definitions for more details)."]
[null,"Date and time downloaded from Bloomberg"]
[null,{"$f":"_xll.BNOW()","v":{"$error":"#NAME?"}}]
[]
[null,{"$f":"_xll.BSRCH($C$9,$B$10:$B$10,$C$10:$C$10,\"cols=1;rows=89\")","v":{"$error":"#NAME?"}},{"$f":"C26","v":"Name"},{"$f":"D26","v":"Security name"},"Currency","Rank","Issuer credit rating","Bond credit rating","Bond credit rating at maturity","Coupon type","Coupon","Coupon frequency","Amount issued","Announcement date","Maturity","Maturity type",{"$f":"_xll.BDH(B38,$C$15,$C$13,$C$14,$B$19:$B$21,$C$19:$C$21,\"Dates\",\"O\",\"cols=129;rows=1\")","v":{"$error":"#NAME?"}},"2016-09-02","2016-09-05","2016-09-06","2016-09-07","2016-09-08","2016-09-09","2016-09-12","2016-09-13","2016-09-14","2016-09-15","2016-09-16","2016-09-19","2016-09-20","2016-09-21","2016-09-22","2016-09-23","2016-09-26","2016-09-27","2016-09-28","2016-09-29","2016-09-30","2016-10-03","2016-10-04","2016-10-05","2016-10-06","2016-10-07","2016-10-10","2016-10-11","2016-10-12","2016-10-13","2016-10-14","2016-10-17","2016-10-18","2016-10-19","2016-10-20","2016-10-21","2016-10-24","2016-10-25","2016-10-26","2016-10-27","2016-10-28","2016-10-31","2016-11-01","2016-11-02","2016-11-03","2016-11-04","2016-11-07","2016-11-08","2016-11-09","2016-11-10","2016-11-11","2016-11-14","2016-11-15","2016-11-16","2016-11-17","2016-11-18","2016-11-21","2016-11-22","2016-11-23","2016-11-24","2016-11-25","2016-11-28","2016-11-29","2016-11-30","2016-12-01","2016-12-02","2016-12-05","2016-12-06","2016-12-07","2016-12-08","2016-12-09","2016-12-12","2016-12-13","2016-12-14","2016-12-15","2016-12-16","2016-12-19","2016-12-20","2016-12-21","2016-12-22","2016-12-23","2016-12-26","2016-12-27","2016-12-28","2016-12-29","2016-12-30","2017-01-02","2017-01-03","2017-01-04","2017-01-05","2017-01-06","2017-01-09","2017-01-10","2017-01-11","2017-01-12","2017-01-13","2017-01-16","2017-01-17","2017-01-18","2017-01-19","2017-01-20","2017-01-23","2017-01-24","2017-01-25","2017-01-26","2017-01-27","2017-01-30","2017-01-31","2017-02-01","2017-02-02","2017-02-03","2017-02-06","2017-02-07","2017-02-08","2017-02-09","2017-02-10","2017-02-13","2017-02-14","2017-02-15","2017-02-16","2017-02-17","2017-02-20","2017-02-21","2017-02-22","2017-02-23","2017-02-24","2017-02-27","2017-02-28"]
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[null,"ra_BloombergCorpDownload"]
[]
[null,"Hard-coded values"]
[null,"Copy-paste-special-values entry of Bloomberg data"]
[null,"Date and time downloaded from Bloomberg"]
[null,"2023-01-23T08:44:00"]
[]
[null,"id","Name","Security name","Currency","Rank","Issuer credit rating","Bond credit rating","Bond credit rating at maturity","Coupon type","Coupon","Coupon frequency","Amount issued","Announcement date","Maturity","Maturity type","2016-09-01","2016-09-02","2016-09-05","2016-09-06","2016-09-07","2016-09-08","2016-09-09","2016-09-12","2016-09-13","2016-09-14","2016-09-15","2016-09-16","2016-09-19","2016-09-20","2016-09-21","2016-09-22","2016-09-23","2016-09-26","2016-09-27","2016-09-28","2016-09-29","2016-09-30","2016-10-03","2016-10-04","2016-10-05","2016-10-06","2016-10-07","2016-10-10","2016-10-11","2016-10-12","2016-10-13","2016-10-14","2016-10-17","2016-10-18","2016-10-19","2016-10-20","2016-10-21","2016-10-24","2016-10-25","2016-10-26","2016-10-27","2016-10-28","2016-10-31","2016-11-01","2016-11-02","2016-11-03","2016-11-04","2016-11-07","2016-11-08","2016-11-09","2016-11-10","2016-11-11","2016-11-14","2016-11-15","2016-11-16","2016-11-17","2016-11-18","2016-11-21","2016-11-22","2016-11-23","2016-11-24","2016-11-25","2016-11-28","2016-11-29","2016-11-30","2016-12-01","2016-12-02","2016-12-05","2016-12-06","2016-12-07","2016-12-08","2016-12-09","2016-12-12","2016-12-13","2016-12-14","2016-12-15","2016-12-16","2016-12-19","2016-12-20","2016-12-21","2016-12-22","2016-12-23","2016-12-26","2016-12-27","2016-12-28","2016-12-29","2016-12-30","2017-01-02","2017-01-03","2017-01-04","2017-01-05","2017-01-06","2017-01-09","2017-01-10","2017-01-11","2017-01-12","2017-01-13","2017-01-16","2017-01-17","2017-01-18","2017-01-19","2017-01-20","2017-01-23","2017-01-24","2017-01-25","2017-01-26","2017-01-27","2017-01-30","2017-01-31","2017-02-01","2017-02-02","2017-02-03","2017-02-06","2017-02-07","2017-02-08","2017-02-09","2017-02-10","2017-02-13","2017-02-14","2017-02-15","2017-02-16","2017-02-17","2017-02-20","2017-02-21","2017-02-22","2017-02-23","2017-02-24","2017-02-27","2017-02-28"]
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["Calculation of risk-free rate and inputs for debt premium determination"]
[]
["Inputs"]
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[]
[]
["Bid yield to maturity for New Zealand government bonds"]
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[]
[]
["Alignment of Corporate bond yield dates to Government bond yield dates"]
[null,"This alignment can probably be removed, so long as the gneral inputs cells C9:C10 and the weekdays settin 'W' are used to set both the corporate and government bond download parameters."]
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inputs'!IN145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IO145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IP145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IQ145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IR145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IS145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IT145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IU145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IV145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IW145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IX145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IY145","v":"00:00:00"},{"$f":"'Corp bond inputs'!IZ145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JA145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JB145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JC145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JD145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JE145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JF145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JG145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JH145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JI145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JJ145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JK145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JL145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JM145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JN145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JO145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JP145","v":"00:00:00"},{"$f":"'Corp bond inputs'!JQ145","v":"00:00:00"}]
[null,"Corporate bond index",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MATCH(Q34,$Q$35:$JQ$35,0)","v":1},2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,{"$f":"MATCH(CC34,$Q$35:$JQ$35,0)","v":65},66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,{"$f":"MATCH(EO34,$Q$35:$JQ$35,0)","v":129},130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,{"$f":"MATCH(HA34,$Q$35:$JQ$35,0)","v":130},130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,130,{"$f":"MATCH(JK34,$Q$35:$JQ$35,0)","v":130},130,130,130,130,130,130]
[]
[]
[null,"Date of first Government bond year column",null,{"$f":"Q34","v":"2016-09-01"},"This date could probably be sourced directly from 'General inputs'!C9"]
[null,"Index of last Government bond year column",null,{"$f":"SUM(1*(R34:JQ34>Q34:JP34))+1","v":129},"This count may require the non-formula cells, includking weekday dates,  in ra_BloombergGovtDownload to be cleared before dowmload takes place"]
[null,"Date of last Government bond year column",null,{"$f":"INDEX($Q$34:$JQ$34,D40)","v":"2017-02-28"},"This date could probably be sourced from 'General inputs'!C10"]
[]
[]
["Bid yield to maturity for Corporate bonds"]
["This table uses Government bond yield dates"]
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["Index number of last Government Bond to mature before each Corporate Bond"]
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["Weighted average of the auunalised yields of the two Government bonds whose maturity dates straddle the maturity dates of the Cororpaote bond"]
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[null,"Date of last Government bond year column",null,null,{"$f":"'RFR & DP'!D41","v":"2017-02-28"}]
[]
["Debt premium"]
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[]
[]
["Corporate bond maturity length (years)"]
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DP'!CW382","v":""},{"$f":"'RFR & DP'!CX382","v":""},{"$f":"'RFR & DP'!CY382","v":""},{"$f":"'RFR & DP'!CZ382","v":""},{"$f":"'RFR & DP'!DA382","v":""},{"$f":"'RFR & DP'!DB382","v":""},{"$f":"'RFR & DP'!DC382","v":""},{"$f":"'RFR & DP'!DD382","v":""},{"$f":"'RFR & DP'!DE382","v":""},{"$f":"'RFR & DP'!DF382","v":""},{"$f":"'RFR & DP'!DG382","v":""},{"$f":"'RFR & DP'!DH382","v":""},{"$f":"'RFR & DP'!DI382","v":""},{"$f":"'RFR & DP'!DJ382","v":""},{"$f":"'RFR & DP'!DK382","v":""},{"$f":"'RFR & DP'!DL382","v":""},{"$f":"'RFR & DP'!DM382","v":""},{"$f":"'RFR & DP'!DN382","v":""},{"$f":"'RFR & DP'!DO382","v":""},{"$f":"'RFR & DP'!DP382","v":""},{"$f":"'RFR & DP'!DQ382","v":""},{"$f":"'RFR & DP'!DR382","v":""},{"$f":"'RFR & DP'!DS382","v":""},{"$f":"'RFR & DP'!DT382","v":""},{"$f":"'RFR & DP'!DU382","v":""},{"$f":"'RFR & DP'!DV382","v":""},{"$f":"'RFR & DP'!DW382","v":""},{"$f":"'RFR & DP'!DX382","v":""},{"$f":"'RFR & DP'!DY382","v":""},{"$f":"'RFR & DP'!DZ382","v":""},{"$f":"'RFR & DP'!EA382","v":""},{"$f":"'RFR & DP'!EB382","v":""},{"$f":"'RFR & DP'!EC382","v":""},{"$f":"'RFR & DP'!ED382","v":""},{"$f":"'RFR & DP'!EE382","v":""},{"$f":"'RFR & DP'!EF382","v":""},{"$f":"'RFR & DP'!EG382","v":""},{"$f":"'RFR & DP'!EH382","v":""},{"$f":"'RFR & DP'!EI382","v":""},{"$f":"'RFR & DP'!EJ382","v":""},{"$f":"'RFR & DP'!EK382","v":""},{"$f":"'RFR & DP'!EL382","v":""},{"$f":"'RFR & DP'!EM382","v":""},{"$f":"'RFR & DP'!EN382","v":""},{"$f":"'RFR & DP'!EO382","v":""},{"$f":"'RFR & DP'!EP382","v":""},{"$f":"'RFR & DP'!EQ382","v":""},{"$f":"'RFR & DP'!ER382","v":""},{"$f":"'RFR & DP'!ES382","v":""},{"$f":"'RFR & DP'!ET382","v":""},{"$f":"'RFR & DP'!EU382","v":""},{"$f":"'RFR & DP'!EV382","v":""},{"$f":"'RFR & DP'!EW382","v":""},{"$f":"'RFR & DP'!EX382","v":""},{"$f":"'RFR & DP'!EY382","v":""},{"$f":"'RFR & DP'!EZ382","v":""},{"$f":"'RFR & DP'!FA382","v":""},{"$f":"'RFR & DP'!FB382","v":""},{"$f":"'RFR & DP'!FC382","v":""},{"$f":"'RFR & DP'!FD382","v":""},{"$f":"'RFR & DP'!FE382","v":""},{"$f":"'RFR & DP'!FF382","v":""},{"$f":"'RFR & DP'!FG382","v":""},{"$f":"'RFR & DP'!FH382","v":""},{"$f":"'RFR & DP'!FI382","v":""},{"$f":"'RFR & DP'!FJ382","v":""},{"$f":"'RFR & DP'!FK382","v":""},{"$f":"'RFR & DP'!FL382","v":""},{"$f":"'RFR & DP'!FM382","v":""},{"$f":"'RFR & DP'!FN382","v":""},{"$f":"'RFR & DP'!FO382","v":""},{"$f":"'RFR & DP'!FP382","v":""},{"$f":"'RFR & DP'!FQ382","v":""},{"$f":"'RFR & DP'!FR382","v":""},{"$f":"'RFR & DP'!FS382","v":""},{"$f":"'RFR & DP'!FT382","v":""},{"$f":"'RFR & DP'!FU382","v":""},{"$f":"'RFR & DP'!FV382","v":""},{"$f":"'RFR & DP'!FW382","v":""},{"$f":"'RFR & DP'!FX382","v":""},{"$f":"'RFR & DP'!FY382","v":""},{"$f":"'RFR & DP'!FZ382","v":""},{"$f":"'RFR & DP'!GA382","v":""},{"$f":"'RFR & DP'!GB382","v":""},{"$f":"'RFR & DP'!GC382","v":""},{"$f":"'RFR & DP'!GD382","v":""},{"$f":"'RFR & DP'!GE382","v":""},{"$f":"'RFR & DP'!GF382","v":""},{"$f":"'RFR & DP'!GG382","v":""},{"$f":"'RFR & DP'!GH382","v":""},{"$f":"'RFR & DP'!GI382","v":""},{"$f":"'RFR & DP'!GJ382","v":""},{"$f":"'RFR & DP'!GK382","v":""},{"$f":"'RFR & DP'!GL382","v":""},{"$f":"'RFR & DP'!GM382","v":""},{"$f":"'RFR & DP'!GN382","v":""},{"$f":"'RFR & DP'!GO382","v":""},{"$f":"'RFR & DP'!GP382","v":""},{"$f":"'RFR & DP'!GQ382","v":""},{"$f":"'RFR & DP'!GR382","v":""},{"$f":"'RFR & DP'!GS382","v":""},{"$f":"'RFR & DP'!GT382","v":""},{"$f":"'RFR & DP'!GU382","v":""},{"$f":"'RFR & DP'!GV382","v":""},{"$f":"'RFR & DP'!GW382","v":""},{"$f":"'RFR & DP'!GX382","v":""},{"$f":"'RFR & DP'!GY382","v":""},{"$f":"'RFR & DP'!GZ382","v":""},{"$f":"'RFR & DP'!HA382","v":""},{"$f":"'RFR & DP'!HB382","v":""},{"$f":"'RFR & DP'!HC382","v":""},{"$f":"'RFR & DP'!HD382","v":""},{"$f":"'RFR & DP'!HE382","v":""},{"$f":"'RFR & DP'!HF382","v":""},{"$f":"'RFR & DP'!HG382","v":""},{"$f":"'RFR & DP'!HH382","v":""},{"$f":"'RFR & DP'!HI382","v":""},{"$f":"'RFR & DP'!HJ382","v":""},{"$f":"'RFR & DP'!HK382","v":""},{"$f":"'RFR & DP'!HL382","v":""},{"$f":"'RFR & 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DP'!IQ382","v":""},{"$f":"'RFR & DP'!IR382","v":""},{"$f":"'RFR & DP'!IS382","v":""},{"$f":"'RFR & DP'!IT382","v":""},{"$f":"'RFR & DP'!IU382","v":""},{"$f":"'RFR & DP'!IV382","v":""},{"$f":"'RFR & DP'!IW382","v":""},{"$f":"'RFR & DP'!IX382","v":""},{"$f":"'RFR & DP'!IY382","v":""},{"$f":"'RFR & DP'!IZ382","v":""},{"$f":"'RFR & DP'!JA382","v":""},{"$f":"'RFR & DP'!JB382","v":""},{"$f":"'RFR & DP'!JC382","v":""},{"$f":"'RFR & DP'!JD382","v":""},{"$f":"'RFR & DP'!JE382","v":""},{"$f":"'RFR & DP'!JF382","v":""},{"$f":"'RFR & DP'!JG382","v":""},{"$f":"'RFR & DP'!JH382","v":""},{"$f":"'RFR & DP'!JI382","v":""},{"$f":"'RFR & DP'!JJ382","v":""}]
[]
[]
["Column indices"]
[null,"Target month start date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E6","v":"1900-01-01"},{"$f":"EOMONTH(Q221,0)+1","v":"1900-02-01"},{"$f":"EOMONTH(R221,0)+1","v":60},60,60,60,60,60,60,60,60,60,60,60]
[null,"Target month start date",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EOMONTH(Q221,0)","v":"1900-01-31"},"1900-02-28","1900-02-28","1900-02-28","1900-02-28","1900-02-28","1900-02-28","1900-02-28","1900-02-28","1900-02-28","1900-02-28","1900-02-28","1900-02-28","1900-02-28"]
[null,"Start date is in Bloomberg data range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AND(Q221>=$E$8,Q221<=$E$10)","v":false},{"$f":"AND(R221>=$E$8,R221<=$E$10)","v":false},false,false,false,false,false,false,false,false,false,false,false,false]
[null,"End date is in Bloomberg data range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AND(Q222>=$E$8,Q222<=$E$10)","v":false},false,false,false,false,false,false,false,false,false,false,false,false,false]
[null,"Target month overlaps Bloomberg data range",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"OR(Q223,Q224)","v":false},{"$f":"OR(R223,R224)","v":false},false,false,false,false,false,false,false,false,false,false,false,false]
[null,"Index of first column with a date in the target month",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q225,MATCH(Q221,$Q$13:$JJ$13,1),\"\")","v":""},{"$f":"IF(R225,MATCH(R221,$Q$13:$JJ$13,1),\"\")","v":""},"","","","","","","","","","","",""]
[null,"Index of last column with a date in the target month",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q225,IF(R225,R226-1,$E$9),\"\")","v":""},{"$f":"IF(R225,IF(S225,S226-1,$E$9),\"\")","v":""},"","","","","","","","","","","",""]
[]
[]
["Risk free rate monthly averages"]
[null,"Security name","Bond credit rating","Coupon frequency","Maturity date",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q$221","v":"1900-01-01"},{"$f":"R$221","v":"1900-02-01"},60,60,60,60,60,60,60,60,60,60,60,60]
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[null,{"$f":"B16","v":0},0,0,"00:00:00",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,Q$226):INDEX($Q16:$JJ16,Q$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,R$226):INDEX($Q16:$JJ16,R$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,S$226):INDEX($Q16:$JJ16,S$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,T$226):INDEX($Q16:$JJ16,T$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,U$226):INDEX($Q16:$JJ16,U$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,V$226):INDEX($Q16:$JJ16,V$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,W$226):INDEX($Q16:$JJ16,W$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,X$226):INDEX($Q16:$JJ16,X$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,Y$226):INDEX($Q16:$JJ16,Y$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,Z$226):INDEX($Q16:$JJ16,Z$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,AA$226):INDEX($Q16:$JJ16,AA$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,AB$226):INDEX($Q16:$JJ16,AB$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,AC$226):INDEX($Q16:$JJ16,AC$227)),\"\")","v":""},{"$f":"IFERROR(AVERAGE(INDEX($Q16:$JJ16,AD$226):INDEX($Q16:$JJ16,AD$227)),\"\")","v":""}]
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[null,"ra_RiskFreeAverage"]
[]
[null,"First column for averaged RFR data",null,null,{"$f":"COLUMN($Q$231)-COLUMN(ra_RiskFreeAverage)+1","v":16}]
[null,null,null,null,"ra_DataColStart"]
[]
["Corporate bond maturity length monthly averages (years)"]
[null,"Security name","Bond credit rating","Coupon frequency","Maturity date",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q$221","v":"1900-01-01"},{"$f":"R$221","v":"1900-02-01"},60,60,60,60,60,60,60,60,60,60,60,60]
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[null,"ra_MaturityAverage"]

{"sheet":"Estimation","index":12,"n_rows":19,"n_cols":19,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
["NSS Estimation Spreadsheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSS Parameter values",null,"Starting values"]
[null,"Inputs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Range Name","Values","(Copy as required)"]
[null,"Item",null,"Value",null,null,null,null,null,null,null,null,null,null,null,"β1","Beta1",2.3E-2,2.3E-2]
[null,"Select WACC industry",null,"EDB/GPB",null,null,null,null,null,null,null,null,null,null,null,"β2","Beta2",-0.03,-0.03]
[null,"Industry index",null,{"$f":"MATCH($D$5,ra_Industry,0)","v":2},"Local Scope range name: ra_SelectedIndustryIndex",null,null,null,null,null,null,null,null,null,null,"β3","Beta3",-0.01,-0.01]
[null,"Credit ratings for estimation","Low",{"$f":"INDEX(ra_IndustryRating,1,$D$6)","v":"BBB"},null,null,null,null,null,null,null,null,null,null,null,"β4","Beta4",0.03,0.03]
[null,null,"Medium",{"$f":"INDEX(ra_IndustryRating,2,$D$6)","v":"BBB+"},null,null,null,null,null,null,null,null,null,null,null,"β5","Beta5",0,0]
[null,null,"High",{"$f":"INDEX(ra_IndustryRating,3,$D$6)","v":"A-"},null,null,null,null,null,null,null,null,null,null,null,"β6","Beta6",0,0]
[null,"Extraction macro minimum years to maturity",null,{"$f":"ra_MaturityMin","v":1},null,null,null,null,null,null,null,null,null,null,null,"λ1","Lambda1",1.5,1.5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"λ2","Lambda2",0.8,0.8]
[null,"Top row of table",null,20,"Local Scope range name: ra_TopOutputRow",null,null,null,null,null,null,null,null,null,null,"Local Scope range name: ra_SolverByChange"]
[null,"Residual sum of squares",null,{"$f":"SUM(M20:M179)","v":0},"Local Scope range name: ra_SolverSetCell"]
[]
[null,"Spot result"]
[null,"Years to maturity",null,10]
[null,"Five year debt premium",null,{"$f":"(Beta1)+ (Beta2*((1-EXP(-D16/Lambda1))/(D16/Lambda1)))+ (Beta3*((((1-EXP(-D16/Lambda1))/(D16/Lambda1)))- (EXP(-D16/Lambda1))))+ (Beta4*((((1-EXP(-D16/Lambda2))/(D16/Lambda2)))- (EXP(-D16/Lambda2))))","v":1.9420241397258661E-2}]
[]
[null,"Security name","Credit rating","Years to maturity (as at averaging month)","Yield","Month","Year","BBB","BBB+","A-","NSS","NSS (incl. dummy variables)","Residual"]

{"sheet":"Regression Explanation","index":13,"n_rows":36,"n_cols":4,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
["Explanatory note"]
[]
[null,"This spreadsheet is used for estimating the TCSD spread premium."]
[null,"The following steps are required to estimate the spread premium for each semi-annual period:"]
[]
[null,null,"Insert the start date for Bloomberg data and end date for Bloomberg data for each semi-annual period in tab 'General inputs'."]
[null,null,"Go to the tab 'Govt bond inputs' and tab 'Corp bond inputs', export the data from Bloomberg, then click on the macro 'Copy data from the Bloomberg Govt and Corp bond data tables to the hard-coded Govt and Corp bond data tables' in tab 'Govt bond inputs' ."]
[null,null,"Manually change the credit ratings under column H in tab 'Govt bond inputs' and tab ' Corp bond inputs' to the correct credit ratings. Some issuers' credit ratings have been changed over time."]
[null,null,"Go to tab 'Estimation', copy the 'starting values' from S4 to S11 to 'values'. Then run the macros."]
[null,null,null,"(Note: the current value in D17 is based on the starting parameters.)"]
[]
[null,null,"The regression method used to estimate the spread premium is discussed in Cost of capital topic paper paras 3.115 - 3.122.3."]
[null,null,"To obtain the dataset for regression method, use the data in tab 'Estimation' from 'Security name' to 'Year'. Include bonds which have 'Years to maturity (as at averaging month)' greater than five years."]
[]
[null,null,"The general regression equation is:"]
[]
[null,null,"Note: Set the constant=0 for all regressions."]
[]
[null,null,"To get the dependent variable 'Adjusted DRP', run the spreadsheet for each individual month to get 5-year debt premium using the same process as above. Then substract the 5-year debt premium from the observed debt premium, the result will be the Adjusted DRP."]
[null,null,"To get the independent variable 'Adjusted terms to maturity', subtract five from the 'Years to maturity (as at averaging month)'."]
[]
[null,null,"There are four subsamples:"]
[null,null,null,"BBB+ only including 100% govt owned bonds"]
[null,null,null,"BBB+ only excluding 100% govt owned bonds"]
[null,null,null,"BBB+, BBB, A- including 100% govt owned bonds"]
[null,null,null,"BBB+, BBB, A- excluding 100% govt owned bonds"]
[]
[null,null,"Filter the dataset to get the right dataset for each subsample. "]
[null,null,"For the first two subsamples, the simple linear regression equation for each semi-annual period  is:"]
[]
[]
[null,null,"For the last two subsamples, run multiple linear regressions (for each semi-annual period) to introduce two dummy variables:"]
[]
[]
[null,null,null,"Note: set BBB+ as the reference category"]
[null,null,"The coefficients on 'Adjusted terms to maturity' are the spread premium for each semi-annual period."]