The model annual reports have been designed by Deloitte to assist clients, partners and staff with the preparation of annual financial statements.  The following model annual reports are available.

Green Dot Holdings Limited
Green Dot Holdings Limited is a fictional New Zealand company registered under the Companies Act 1993 and listed on the New Zealand Stock Exchange.  This model annual report provides an illustrative example of annual financial statements prepared under New Zealand equivalents to International Financial Reporting Standards (NZ IFRS) for periods beginning on or after 1 January 2007.  This entity is not a first time adopter of NZ IFRS. [Developed June 2008]

Green Dot Differential Holdings Limited
Green Dot Differential Holdings Limited is a fictional New Zealand company registered under the Companies Act 1993. This model annual report provides an illustrative example of annual financial statements prepared by a Group on first-time adoption of NZ IFRS that qualify for and apply differential reporting concessions. [Developed June 2008]

The Toy Company Limited - first-time adoption of NZ IFRS
The Toy Company Limited is a fictional New Zealand company registered under the Companies Act and listed on the New Zealand Stock Exchange.  This model annual report provides an illustrative example of annual financial statements for consolidated entities on first-time adoption of NZ IFRS for reporting periods beginning on or after 1 January 2005.  These model financial statements do not illustrate disclosure requirements for standards and interpretations approved after 31 December 2005. [Developed May 2005]

The Toy Company Limited - NZ GAAP
The Toy Company Limited is a fictional New Zealand Company registered under the Companies Act and listed on the New Zealand Stock Exchange.  This model annual report provides an illustrative example of annual financial statements prepared under previous New Zealand generally accepted accounting practice (NZ GAAP) for the year ended 31 March 2003. [Developed December 2003]