- For the purpose of this chapter , unless the context otherwise requires -

(a) "IDR Holder(s)" shall mean holder(s) of Indian Depository Receipts.

(b) "Depository Agreement " shall mean an agreement between the listed entity and the domestic depository

(c) "Home Country " or "country of origin " shall mean the country or parent country where the listed entity is incorporated and listed.

(d) "Security holder " shall mean holder of the security or equity shares of the listed entity in the home country.