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Indian Depository Receipt and Its Procedure  Meaning An  Indian Depository Receipt  (IDR) is a  financial instrument  denominated in  Indian Rupees  in the form of a  depository receipt  created by a Domestic Depository (custodian of securities registered with the  Securities and Exchange Board of India ) against the underlying equity of issuing company to enable foreign companies to raise funds from the Indian securities Markets. (In layman language; it’s a way of subscribing of foreign security by Indians entity or individuals) Conditions to be complied with 1.      Its pre-issue paid-up capital and free reserves are at least US$ 50 million and; 2.      Minimum average market capitalization during the last three years in its parent country of at least US$ 100 million; 3.      Continuously trading on a stock exchange in its parent or home country (...