Cost accounting records (electricity industry) now require XBRL filing for compliance reports and related documents. The amendment substitutes definitions in rule 2 to define 'Form A-XBRL' for electronic filing of compliance reports and other documents under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011; defines 'Form-B' to include the compliance report, its Annexure and required electronic data; and defines 'Product or Activity Group' by reference to S.O. 1747(E). It also replaces Form-A with FORM A-XBRL specifying required identification fields, mandatory XBRL attachment, verification and digital-signature requirements, effective 2 December 2012.