IDR disclosure requirements: comprehensive prospectus, financial statements, risk classification and due diligence certification required. The Schedule prescribes comprehensive disclosure and procedural requirements for IDR prospectuses and abridged prospectuses, including plain English material disclosures on offer terms, risk factors classified by origin and materiality, audited financial statements for three years under Indian GAAP/IFRS/US GAAP with reconciliation and interim statement rules, capital structure and use of proceeds details, management discussion and industry overview, investor grievance mechanisms, and specific provisions on transfer/conversion, taxation and approvals. The lead merchant banker must file a due diligence certificate confirming compliance, adequacy of disclosures, segregation of proceeds, intermediary registrations and commitment to update on material developments, supported by a specified documentary annexure.