Application of cost accounting rules to electricity companies when financial thresholds or securities listing conditions are met, with specific exclusions. Rule 3 defines the application of the Cost Accounting Records (Electricity Industry) Rules, 2011 to every company, including foreign companies, engaged in production, processing or manufacturing of electricity where specified financial thresholds of net worth or turnover are met, or where the company's equity or debt securities are listed or being listed on any stock exchange, and excludes bodies corporate governed by any special Act.