SECURITIES AND EXCHANGE BOARD OF INDIA (ISSUE OF CAPITAL AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2009 Prev13 of 18Next CHAPTER X ISSUE OF INDIAN DEPOSITORY RECEIPTS Applicability Eligibility Conditions for issue of IDR Minimum subscription Fungibility Filing of draft prospectus, due diligence certificates, payment of fees and issue advertisement for IDR 101A. Agreements with other intermediaries and others Display of bid data and issue of allotment letter Disclosures in prospectus and abridged prospectus Post-issue reports Undersubscribed issue Finalisation of basis of allotment Prev13 of 18Next CHAPTER X ISSUE OF INDIAN DEPOSITORY RECEIPTS