Some suggested that divisional managers may have put suppliers under improper pressure to delay bills and bring forward rebates in order to help the retailer hit financial targets.

In the weeks leading up to the bonus announcements, divisional managers often try to talk down expectations.

It surveyed 12,00,000 households, with a team of 1050 surveyors, 64 supervisors, 16 zonal managers and 4 divisional managers.

The areas streamlined included the treasury, communications and marketing departments, as well as divisional managers.