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<h1>Listed entities with Indian Depository Receipts must submit financial results per Regulation 70 and Part B, Schedule IV.</h1> Regulation 70 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandates that a listed entity with Indian Depository Receipts must submit periodic financial results to the stock exchange. The submission must adhere to the timeline and manner prescribed by the listing requirements of the entity's home country. Additionally, the entity must ensure that the preparation and disclosure of these financial results comply with the specifications outlined in Part B of Schedule IV.