Page 250 - MANUAL OF SOP

Verification

10. Appendices - 8:
(i) Whether Appendix-8 has been prepared on the basis of information
submitted in Appendix- 5 and 7 and the same was verified from the
accounting records of the company?

(ii) Whether complete details about cost of captive consumption (including
utilities and services) was provided?
(iii) Whether Appendix-8 were prepared as per the total cost reported in
Appendix-5 and 7?
(iv) Major reason for variations in cost, if any between Export product and
domestically sold product affecting price comparability;

(v) Whether complete details about procurements (including services) from
related party for PUC provided? Whether the related party procurement is
at arm’s length price?

(vi) Whether the supporting documents in this regard taken on record and
details of deficiencies, if any noticed.

11. Appendices - 9:
(i) Whether the SGA figures reported in Appendix-9 duly reconcile with the
audited records?
(ii) Whether the allocation of SGA expenses between PUC and non-PUC has
been made on reasonable basis?

(iii) Whether the supporting documents in this regard taken on record and
details of deficiencies, if any noticed.
12. Other issues, if any:

(i) Whether a copy of audited/certified accounts for injury period including POI
was obtained?
(ii) Whether duly signed copies of Appendix-A and Appendix-B are available?

(iii) Whether all Appendices are signed by the Company?
(iv) Whether Appendix 5, 7, 8, 10,11 are certified by the Practicing Accountant?

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