Depository obligations ensure IDR holders receive and exercise rights in rights offerings and allocation of additional IDRs. The domestic depository must, in accordance with the depository agreement from the initial IDR offering, enable IDR holders to receive entitlements under a rights offering, issue additional IDRs to entitled holders, distribute rights to IDR holders or renouncees, and arrange for subscription of any additional rights arising from lack of take up by holders of the underlying shares.