Under attack for tardy acquisitions, the Defence Ministry on Monday finalised a 15-year Long-Term Integrated Perspective Plan and a slew of changes in the offset guidelines to enable manufacturers to count transfer of technology under the mandatory clause. Besides effecting a major change in the offset guidelines that requires foreign manufacturers to source 30 per cent of the value of an order worth over Rs.300 crore from the domestic market, Defence Minister A. K. Antony reviewed issues and proposals relating to the Army in particular.