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

1. Application of hedge accounting
2. Goodwill
3. Litigation and regulatory enforcement actions
4. Pension liabilities
5. Impairment of loans and advances
6. IT access management
7. Hedge accounting
8. Deferred tax assets
9. Conduct risk and provisions
10. Uncertain tax positions
11. Loan loss impairment provisions
12. Defined benefit obligations
13. Future profitability estimates impacting the recognition of deferred tax and the impairment of goodwill and, in the parent company accounts, investments in subsidiaries
14. Provisions for conduct, litigation and regulatory matters, customer remediation and claims
15. Valuation of financial instruments with higher risk characteristics including related income from trading activities
16. IT systems and controls
17. Pension valuation and retirement benefit obligations
18. Impairment of loans and advances
19. Defined benefit pension valuation
20. Treasury operations and use of derivative instruments
21. Carrying value of goodwill and deferred tax assets
22. Litigation and regulatory provisions
23. IT systems and controls over financial reporting
24. Impairment of loans and advances to customers
25. Provision for uncertain tax positions
26. Valuation and accounting of financial instruments held at fair value
27. Valuation of financial instruments held at fair value and related valuation adjustments