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    <description>Definitions set the fertilizer industry framework: covered activities include production, processing, manufacturing or mining of fertilizers; cost records relate to materials, labour and other cost items; turnover includes sales, job work receipts and subsidies but excludes non operational income. The Institute issues cost accounting benchmarks; a Cost Accountant must be an employee or qualified practitioner and must authenticate the compliance report. Electronic filing via prescribed XBRL forms and a notified Product or Activity Group classification are required; undefined terms adopt meanings from the Companies Act and its rules.</description>
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