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        SEBI

        Regulation 103 - Disclosures in prospectus and abridged prospectus.

        Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009
        Chapter X
        ISSUE OF INDIAN DEPOSITORY RECEIPTS

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        Disclosures in prospectus for Indian Depository Receipts must be complete and follow specified schedule formats. A prospectus for Indian Depository Receipts must contain all material disclosures that are true, correct and adequate to enable informed investment decisions, and must include the disclosures prescribed by the Companies (Issue of Indian Depository Receipts) Rules, 2004 and the format prescribed in Part A of Schedule XIX. An abridged prospectus must contain the disclosures specified in Part B of Schedule XIX.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Disclosures in prospectus for Indian Depository Receipts must be complete and follow specified schedule formats.

                                A prospectus for Indian Depository Receipts must contain all material disclosures that are true, correct and adequate to enable informed investment decisions, and must include the disclosures prescribed by the Companies (Issue of Indian Depository Receipts) Rules, 2004 and the format prescribed in Part A of Schedule XIX. An abridged prospectus must contain the disclosures specified in Part B of Schedule XIX.


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