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<h1>Understanding Regulation 66: Key Terms for Listed Entities with Indian Depository Receipts Explained</h1> Regulation 66 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, defines key terms related to the obligations of a listed entity with Indian Depository Receipts. 'IDR Holder(s)' refers to holders of Indian Depository Receipts. A 'Depository Agreement' is an agreement between the listed entity and the domestic depository. The 'Home Country' or 'country of origin' is where the listed entity is incorporated and listed. A 'Security holder' is the holder of the security or equity shares of the listed entity in the home country.