Disclosure requirements for Indian Depository Receipts: exhaustive mandated prospectus, abridged prospectus and rights addendum contents. Mandates comprehensive disclosures for IDR offer documents: authenticated financial statements under specified accounting standards, certified prospectus filings and due diligence by lead managers, detailed corporate, financial and market information (capital structure, use of proceeds, dividends, exchange rates, taxation), classified material risk factors with issuer mitigation proposals, investor grievance and redressal mechanisms, and strict formatting and content limits for abridged prospectuses and letters of offer, with additional prescribed disclosures and undertakings for rights issue addenda.