XYZ Ltd. which has listed its Indian Depository Receipts, seeks your advice, as its Company Secretary, as to the list of documents to be provided to the Indian Depository Receipt holders on an annual basis.

Documents and Information to IDR Holder (Regulation 73 of SEBI (LODR) Regulations, 2015) Check whether the listed entity disclose/send the following documents to IDR Holders, at the same time and to the extent that it discloses to security holders: Soft copies of the annual report to all the IDR holders who have registered their email address(es) for the purpose. Hard copy of the annual report to those IDR holders who request for the same either through domestic depository or Compliance Officer. The pre and post arrangement capital structure and share holding pattern in case of any corporate restructuring like mergers / amalgamations and other schemes.