https://www.taxtmi.com/circulars?id=58005 Listed issuers of IDRs must file a specified quarterly holding pattern disclosing distribution of IDR holders and underlying equity represented, and must disclose on their website. Issuers must provide comparative corporate governance analysis for home and other listing jurisdictions using SEBI formats. Two way fungibility between IDRs and underlying shares is required subject to available headroom and procedural rules governing timing, fungibility windows, proportional allocation, retail reservation, disclosure of headroom and conversion transactions, and cost limits for sale proceeds conversions. en-us Wed, 04 Nov 2015 00:00:00 +0530 Wed, 05 Dec 2018 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58005 Listed issuers of IDRs must file a specified quarterly holding pattern disclosing distribution of IDR holders and underlying equity represented, and must disclose on their website. Issuers must provide comparative corporate governance analysis for home and other listing jurisdictions using SEBI formats. Two way fungibility between IDRs and underlying shares is required subject to available headroom and procedural rules governing timing, fungibility windows, proportional allocation, retail reservation, disclosure of headroom and conversion transactions, and cost limits for sale proceeds conversions. Circulars SEBI Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58005