This model annual report has been designed by Deloitte to assist clients with the preparation of annual financial statements for a parent and group that qualify for and apply differential reporting concessions under New Zealand Equivalents to International Financial Reporting Standards (NZ IFRS).
These model financial statements are an illustrative example of general purpose financial statements prepared in accordance with:
Green Dot Differential Holdings Limited is a qualifying entity under the Framework for Differential Reporting that has elected to apply certain measurement and disclosure exemptions allowable under this framework. We have included details of the Framework for Differential Reporting as an appendix to this model annual report.
These model financial statements were developed in May 2011 and thus do not illustrate disclosure requirements for Standards and Interpretations approved after that date.
Download Model Financial Statements - Differential Reporting 2010