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<h1>EOUs' Performance Monitored Semi-Annually by Unit Approval Committee; NFE Earnings Review After 2010 Amendment</h1> The performance of 100% Export Oriented Units (EOUs) is monitored semi-annually by the Units Approval Committee, based on Quarterly and Annual Performance Reports. The Handbook of Procedures outlines that the review focuses on Net Foreign Exchange (NFE) earnings. Prior to August 23, 2010, monitoring involved both the Development Commissioner and the Assistant Commissioner of Customs. Post-amendment, the Unit Approval Committee solely conducts performance monitoring. For the first two years, if EOUs fail to meet NFE norms, no action is taken, and no show cause notices are issued; instead, the units are closely observed.