Record date for IDR rights issue: withdrawal requires regulator and newspaper notice and bars further rights offers for a period. A listed issuer proposing a rights issue of IDRs must announce a record date under the listing agreement to determine shareholders eligible to apply. If the issuer withdraws the rights issue after announcing the record date, it must notify the Board and publish the withdrawal in specified newspapers at the issuer's principal office location, and is prohibited from making a subsequent application to offer IDRs on a rights basis for a cooling off period measured from that record date.