Rule 2 - Definitions. - Companies (Disclosure of Particulars in the Report of Board of Directors) Rules, 1988

Definitions. 2. Every company shall, in the report of its board of directors, disclose particulars with respect to the following matters, namely: A. Conservation of energy (a) energy conservation measures taken; (b) additional investments and proposals, if any, being implemented for reduction of consumption of energy; (c) impact of the measures at (a) and (b) above for reduction of energy consumption and consequent impact on the cost of production of goods; (d) total energy consumption and energy consumption per unit of production as per Form A of the Annexure in respect of industries specified in the Schedule thereto. B. Technology absorption (e) efforts made in technology absorption as per Form B of the Annexure: C. Foreign exchange earnings and outgo (f) activities relating to exports; initiatives taken to increase exports; development of new export markets for products and services and export plans; (g) total foreign exchange used and earned.