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<h1>Key Details Required in Prospectus for Indian Depository Receipts per Companies Rules 2004: Management, Risks, Financials, SEBI Compliance</h1> The Companies (Issue of Indian Depository Receipts) Rules, 2004, outline the necessary details to be included in a prospectus for issuing Indian Depository Receipts (IDRs). These include general information such as company and intermediary addresses, stock exchange listings, and financial details like capital structure and terms of the issue. The prospectus must also cover the company's management, project details, risk factors, and statutory auditor reports. Additionally, it should specify the use of proceeds, minimum subscription, fees, and inspection locations for documents. Compliance with SEBI requirements is also mandated.