Indian Depository Receipts definitions clarify holders, depository agreements, home country and security holder obligations under listing rules. Regulation 66 defines key terms for entities with Indian Depository Receipts: IDR Holder(s) means holders of IDRs; Depository Agreement means the agreement between the listed entity and the domestic depository; Home Country means the jurisdiction where the listed entity is incorporated and listed; and Security holder means holders of the underlying securities or equity shares in the home country.