What are the compliances relating to annual report to be complied by companies issuing Indian Depository Receipts ? Explain them.

Company issuing Indian Depository Receipts (IDRs) has to comply with Regulation 71 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which provides for following: Regulation 71 Annual Report: The listed entity shall submit to stock exchange an annual report at the same time as it is disclosed to the security holder in its home country or in other jurisdictions where such securities are listed. The annual report shall contain the following: Report of board of directors; Balance sheet; Profit and loss account; Auditors Report All periodical and special reports (if applicable); Any such other report which is required to be sent to security holders annually. The listed entity shall comply with the requirements with respect to preparation and disclosure in financial results in annual report as specified in Part B of Schedule IV.