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

1. Impairment of goodwill and property, plant and equipment
2. Capitalisation of property, plant and equipment
3. Taxation
4. Valuation of biological assets
5. Valuation of property, plant and equipment, goodwill and other intangible assets
6. Provisions and contingent liabilities