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

1. Revenue recognition
2. Entertainment programming amortization
3. Capital expenditure
4. Carrying value of non-current assets
5. Revenue recognition
6. Net Advertising Revenue (‘NAR’)
7. Other revenue streams (‘non-NAR revenue’)
8. Defined benefit pension scheme obligations