Revival of sick units: extension to meet positive net foreign exchange allowed, with carryforward of inputs and transfer of liabilities. Units declared sick may submit a revival package via the Development Commissioner for Board consideration; the Board may grant an extension to fulfill Positive Net Foreign Exchange obligations for a further period at prevailing norms. On extension, unutilized raw materials and capital goods may be carried forward at original value and the Bond-cum-Legal Undertaking revised. Transfers of assets and liabilities to a taking-over entity may be considered, and where a unit is taken over its liabilities pass to the new unit while space remains in possession if an extension is granted.