Disclosure obligations for IDR holders require listed entities to provide annual reports and restructuring capital details to IDR holders. The regulation requires a listed entity with Indian Depository Receipts to match disclosures made to home country security holders by providing soft copies of the annual report to IDR holders with registered emails, hard copies on request via the domestic depository or Compliance Officer, and disclosure of pre and post arrangement capital structure and shareholding pattern in the event of corporate restructuring.