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حسابداری و مالی::
گواهی سپرده آمریکایی
In the United States they are termed American Depositary Receipts (ADRs), and when sold globally, Global Depositary Receipts (GDRs).
Global depositary receipts (GDRs) refer to certificates traded outside of the United States, and American depositary receipts (ADRs) refer to certificates traded in the United States and denominated in U.S. dollars.
For a company that is incorporated outside the United States and that wants to be listed on a U.S. stock exchange, the primary way of doing so is through an ADR program.
ADRs are sold, registered, and transferred in the U.S. in the same manner as any share of stock, with each ADR representing either a multiple or portion of the underlying foreign share.
This multiple/portion allows ADRs to carry a price per share appropriate for the U.S. market (typically under $20 per share), even if the price of the foreign share is inappropriate when converted to U.S. dollars directly.
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