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<h1>Annual report obligations require listed issuers of Indian depository receipts to file specified financial and corporate disclosures with exchanges.</h1> Listed entities that have issued Indian Depository Receipts must submit an annual report to the stock exchange at the same time it is disclosed to security holders in the home jurisdiction and other listing jurisdictions. The annual report must include the Report of the Board of Directors, Balance Sheet, Profit and Loss Account, Auditors' Report, applicable periodical and special reports, and any other reports required to be sent annually, and must comply with prescribed preparation and disclosure standards for financial results.