Dividend balancing rule altered: incremental foreign equity on subsequent infusion and certain secondary acquisitions now subject to balancing requirements. Where dividend balancing was not imposed initially, subsequent foreign equity infusion triggers the balancing requirement only for the incremental foreign equity; this limitation also applies to secondary market acquisitions and preferential allotment/transfers to the extent they represent incremental foreign equity, provided the activity attracts the balancing condition. The applicable date is the commencement of commercial production for new ventures and the date of allotment of shares for existing ventures.