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<h1>Entities Must Share Same Info with IDR Holders as Home Country Security Holders, Including Annual Reports and Restructuring Details.</h1> The listed entity must provide Indian Depository Receipt (IDR) holders with the same documents and information it provides to security holders in its home country or other jurisdictions. This includes sending soft copies of the annual report to IDR holders who have registered their email addresses and providing hard copies upon request through a domestic depository or Compliance Officer. Additionally, the entity must disclose the pre and post-arrangement capital structure and shareholding pattern in cases of corporate restructuring, such as mergers or amalgamations.