IDRs are depository receipts denominated in Indian Rupees issued by the Depository. Every IDRs will represent an ownership interest in one Share.* Shares underlying the IDRs will be deposited with the Custodian who will hold the Shares on behalf of the Depository in accordance with the terms of the Custody Agreement (for the purposes of this section, referred to as the ''Deposited Shares''). Each IDR will also represent any securities, cash or other property attributable to the Deposited Shares that has been deposited with the Custodian or the Depository but has not been directly distributed to the IDR Holders.