1.	Why barrier analysis is not discussed in the PDD. If there is no barrier, then it should be mentioned in the PDD. 
2.	The Meth mentions that if investment analysis option is used, apply the following: 
a)	Apply an investment comparison analysis, as per Step 3 of the .Combined tool to identify the baseline scenario and demonstrate additionality., if more than one alternative is remaining after Step 2 and if the remaining alternatives include scenarios P1 and P3;
b)	Apply a benchmark analysis, as per Step 2b of the .Tool for the demonstration and assessment of additionality. If more than one alternative is remaining after Step 2 and if the remaining alternatives include scenarios P1 and P2.
But PP failed to apply like this. Pls. clarify.
3.	How benchmark is calculated and how IRR is calculated is not discussed at all in the PDD.
4.	PLF should be based on EB48 Annex 11guideline which says The plant load factor provided to banks and/or equity financiers while applying the project activity for project financing, or to the government while applying the project activity for implementation approval; (b) The plant load factor determined by a third party contracted by the project participants (e.g. an engineering company); But PDD doesn’t demonstrate how PLF has been arrived at. 
5.	Whether PLF includes machine shutdown, machine availability. Whether grid availability is accounted for in the calculation of gross generation. To my surprise, critical parameter like PLF is missing from the PDD. How DOE has allowed this. 

6.	Common practice analysis should be based on EB 39 Annex 10 (Additionality tool). Each step of common practice analysis should be fulfilled as per tool.

7.	Emission reduction calculation should be based on EB 50 Annex 14 “Tool for emission factor for the electricity system.

•	Benchmark has been taken from FSR, it has to be calculated / taken from public domain.

•	Tax rates - both China and Myanmar adopted.

•	Interest rate tax has been taken from FSR. Relevant guidance to be applied.

•	Financial sheets not provided, but from the PDD the following are the indicative queries. Detailed queries can be sent after the receipt of the same.

•	Pre-Tax IRR calculated, Is it Project IRR (or) Equity IRR

•	Basis for taxation to be justified since it involves dual effect