Model Annual Reports

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Model financial statementsThe 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 Differential Holdings Limited – NZ IFRS 2010

Green Dot Differential Holdings Limited is a fictional New Zealand company registered under the Companies Act 1993. This model annual report for the year ended 31 December 2010 provides an illustrative example of annual financial statements prepared by a Group which qualifies for and applies differential reporting concessions under NZ IFRS. These model financial statements were developed in May 2011 and thus do not illustrate disclosure requirements for Standards and Interpretations approved after May 2011. [Developed May 2011]

Green Dot Holdings Limited - NZ IFRS 2009

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 for the year ended 31 December 2009 provides an illustrative example of annual financial statements prepared under New Zealand equivalents to International Financial Reporting Standards (‘NZ IFRS’). [Developed December 2009]

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]