The abridged letter of offer for the issue of Indian Depository Receipts (IDR) shall contain the following disclosures:

I. Instructions for applicants: How to apply, availability of letter of offer, abridged letter of offer and application forms, mode of payment and how to apply through white sheet, if relevant.

Name, address and contact information of the principal office of the issuing company in India.

Name, address and contact information of the domestic depository, the overseas custodian bank with the address of its office in India, the merchant banker, the underwriter to the issue, advisors to the issue and any other intermediary which may be appointed in connection with the issue of IDRs.

Names, addresses and contact information of experts and counsel.

Name, address and contact information of the compliance officer in relation to the issue of IDRs. The compliance officer should be placed in India.

Name, address and contact information of stock exchanges where applications are made or proposed to be made for listing of the IDRs.

Disclosure about provisions relating to punishment for fictitious applications.

Statement that an interest of 15 per cent. p.a. would be paid to the investors if the allotments letters / refund orders are not despatched within 15 days of the closure of the rights issue, as the case may be.

Declaration about issue of allotment letters/certificates/ IDR within the stipulated period.

Date of opening of issue.

Date of closing of issue.

Last date for request for split.

Method and Expected Timetable of the issue.

Date of earliest closing of the issue.

Declaration by the merchant banker with regard to adequacy of resources of underwriters to discharge their respective obligations, in case of being required to do so.

A statement by the issuing company that all monies received out of issue of IDR shall be transferred to a separate domestic bank account, name and address of the bank and the nature and number of the account to which the amount shall be credited.

Details of availability of letter of offer and forms, i.e., date, time, place etc.

Amount and mode of payment seeking issue of IDRs.

Disclosure on Investor Grievances and Redressal System.

That the issuing company undertakes to subject itself to the jurisdiction of Indian Courts having jurisdiction over the place where the stock exchange is situated regarding grievances of the IDR applicants and IDR holders.

Size of present issue.(Segregating issue of IDRs)

Paid-up Capital:

(1)

before the issue;

(2)

after the issue (if the IDR issue involves issue of fresh equity shares); and

(3)

share premium account (before and after the issue).

IV. Terms of the present Issue: (A) Authority for the issue, terms of payment and procedure and time schedule for allotment and issue of certificates/ refund orders.

(B) The clause "Interest in Case of Delay in Despatch of Allotment Letters/ Refund Orders " shall appear.

(B) Project cost.

(C) Means of financing.

(B) Details of major shareholders disclosed in Letter of Offer.

(C) Names, address and occupation of manager, managing director, and other Directors (including nominee-directors and whole-time directors) giving their directorships in other companies.