Eligibility criteria for export reward schemes clarified: pre merger turnover governs eligibility, incremental growth measured on combined pre and post merger turnover. Principles for awarding DFCE for Status Holders and Target Plus benefits after mergers/acquisitions: eligibility requires any pre merger company/firm to have met the Eligibility Criteria prior to merger; incremental growth percentage, quantum and rate of entitlement are to be assessed on the total of pre merged and post merged eligible export turnover; and the TPS cap is applied only to the pre merger eligible export turnover of the eligible pre merged company/firm in the base year.