Page 258 - MANUAL OF SOP

Verification

- Commercial invoice;
- Details of any discounts, rebates or other charges – confirm invoice
price is price paid;
- Proof of payment and accounts receivable ledger;

Revaluation of assets/ Addition of Capacity etc.
Please provide complete details, if relevant

Purchase of PUC:

Please provide complete details including country-wise imports.

Performance Parameters
• Capacity utilization
• Sales Qty

• Purchase of PUC, if any
• Number of Employees
• Productivity per day
• Inventory
• R&D Expenses
• Funds Raised
• Cost of Sales per unit- Domestic vs Exports
• PBIT
• Industry Norms for different parameters like capacity utilization, productivity,
inventory and PBIT.
Basis of allocation of Common or Joint Expenses - Justification

• Overheads
• Corporate Expenses
• Interest costs

Spreadsheet showing year-wise figures (total as well as per unit/ PCN wise)
under the following heads for PUC for the injury period including POI:
• Cost of production
• Cost of sales
• Net Sales realizations

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