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

1. EU antitrust settlement – risk for losses from private damages claims from customers and other third parties
2. Credit loss risks in China
3. Revenue recognition
4. Valuation of goodwill and other non-current assets with indefinite useful lives
5. Income taxes – recoverability of deferred tax assets
6. Provisions for product warranties and recall campaigns