Dematerialisation eligibility: which classes of securities may be held in depositories and how eligibility can be expanded. Regulation 42 defines the classes of instruments eligible for holding in dematerialised form in a depository, listing corporate marketable securities including shares, bonds, debentures, Indian Depository Receipts and Electronic Gold Receipts, and extending eligibility to units and rights from collective investment vehicles, mutual fund units, commercial paper, certificates of deposit, securitised debt, money market instruments, Government securities and unlisted securities, while reserving the Board's power to specify additional eligible securities by notification subject to conditions.