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    <description>The amendment inserts American Depository Receipts into Schedule I, removes a proviso restricting net inflow of premium for certain cost-effective risk reduction strategies, and adds permission for residents to enter into cross-currency option cost reduction structures (excluding the rupee) and foreign currency-rupee option cost reduction structures with authorised dealers to hedge exchange risk from trade transactions or external commercial borrowings, subject to Reserve Bank stipulated terms and conditions, with specified retrospective effect.</description>
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