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Procedure of Issue GDRs

GDRs are the best way of raising finance from USA and other European countries' investors. No Indian company has right to sell their shares in foreign capital market without GDRs. So, it is very necessary to know the procedure of issue GDRs. Only GDRs connects foreign investors with Indian Companies.

Following are the simple steps of issuing GDRs :

1st Step


To find the Depository bank

Depository bank has only right to issue the GDRs. So, it is necessary to find depository bank in USA and other European countries.

2nd Step


Issue the Shares to Depository bank

Shares can not issued to foreign investors. But shares are issued to depository bank and depository bank will accept the shares of Indian companies as the custodian of foreign investors.

3rd Step


Deposit the fees

For issuing GDRs, either investors or Company has to deposit the fees for issuing the certificate named global depository receipt.

4th Step


Issue of GDRs and Record

Depository bank has right to issue one GDR certificate for 2 to 10 shares. The issue of GDRs to those investors who will pay the amount of shares of Indian companies. After this, it will be assumed that USA or other foreign countries' investors have acquired the shares of Indian companies. Indian company gets money of shares through depository banks. On the other side, foreign investors' name registered and they will get dividend through this bank in USA Dollar. Not only Indian companies but many other developing countries' companies are using same procedure for getting fund through GDRs. This year, a Kuwaiti investment company successfully issued shares in the form of Global Depository Receipts (GDRs) to foreign investors. After issuing GDRs, these shares can deal in any foreign stock exchange and GDRs will be one of the security type in stock exchange list of stocks.

Tips and Warnings

  • Regulation 4 of Schedule I of FEMA Notification no. 20 allows an Indian company to issue its Rupee denominated shares to a person resident outside India being a depository for the purpose of issuing Global Depository Receipts (GDRs) and/ or American Depository Receipts (ADRs).
  • Purchasing the shares through GDRs will have the risk of currency and all currency risk will be of Investors and non of depository bank or company will suffer currency risk. For example, if the dollar increases in value against the Indian currency, the dollar value of Indian's stock will decline even if the share price in Indian Rupees does not. So, this currency loss will be USA Investor.

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Accounting Education: Procedure of Issue GDRs
Procedure of Issue GDRs
Accounting Education
https://www.svtuition.org/2010/06/procedure-of-issue-gdrs.html
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https://www.svtuition.org/
https://www.svtuition.org/2010/06/procedure-of-issue-gdrs.html
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