Topic wise KAMs extracted from Annual Reports of Pharmaceutical Companies of other Jurisdictions where the model similar to the new Auditors Report has already been adopted is given as follows:

1. Baxalta business combination – valuation of acquired CMP intangible assets
2. Valuation of acquired intangible assets affecting the acquisition accounting for Dyax
3. The estimation of rebates against revenue as a result of contractual and regulatory requirements in the United States
4. Carrying value of goodwill following group reorganization
5. Carrying value of intangible assets other than goodwill
6. Governmental investigations and litigations
7. Rebates, discounts, allowances and returns