Pre-issue advertisement requirements ensure disclosure of application procedures and duplicate form access for rights issue of IDRs. Regulation 106K requires issuers to publish a pre issue advertisement for rights issues of IDRs disclosing the despatch date of abridged letters and application forms; centres for obtaining duplicate forms; permission to subscribe by plain paper application with a prescribed format specifying holder and application particulars; the option to send applications by registered post to a designated official; and a warning that duplicate plain paper and form applications may be rejected. The advertisement must appear in specified national and regional newspapers with wide circulation at least three days before issue opening.