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حسابداری و مالی::
گواهی سپرده جهانی
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 incorporated anywhere in the world that wants to be listed in any foreign market, this is done via a GDR program.
Of those 2,300, just over half were U.S. programs (ADRs), with the remainder being GDR programs split between the London and Luxembourg stock exchanges.
The differences between GRSs and GDRs can be seen in the following example.
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