depository receipt


depository receipt
A certificate issued by a depository, bank, or other company stating what has been deposited for safekeeping.

Accounting dictionary. 2014.

Look at other dictionaries:

  • depository receipt — depository or warehouse receipt A document issued by a bank, warehouse or other depository indicating ownership of a stored commodity. Chicago Mercantile Exchange Glossary * * * depository receipt UK US noun [C] STOCK MARKET ► a document that… …   Financial and business terms

  • Depository receipt — Ein Hinterlegungsschein (auch Hinterlegungszertifikat; engl. depositary receipt, DR) ist eine verbriefte Hinterlegung des Rechts an einer Aktie oder einem Teil bzw. Vielfachen dieser[1]. Inhaltsverzeichnis 1 Hintergründe 1.1 Nachteile 2… …   Deutsch Wikipedia

  • Global Depository Receipt — Ein Global Depository Receipt (GDR) ist quasi die globale Form des Hinterlegungsscheins / depositary Receipts und somit ein Zertifikat, das das Eigentum einer Aktie verbrieft[1]. Inhaltsverzeichnis 1 Hintergründe 2 Geschichte 3 Siehe auch …   Deutsch Wikipedia

  • European Depository Receipt — ( EDR) Euroclear Clearing and Settlement glossary Also called Global Depositary Receipt ( GDR). A negotiable certificate issued by a trust company or security depository evidencing the deposit of publicly traded securities and facilitating the… …   Financial and business terms

  • Global Depository Receipt — A Global Depository Receipt or Global Depositary Receipt (GDR) is a certificate issued by a depository bank, which purchases shares of foreign companies and deposits it on the account. GDRs represent ownership of an underlying number of… …   Wikipedia

  • American Depository Receipt — Ein American Depositary Receipt (ADR, oft auch American Depository Receipt oder American Depositary Share) ist ein Hinterlegungsschein und somit ein Zertifikat, das von einem US amerikanischen Kreditinstitut ausgestellt wird, das die… …   Deutsch Wikipedia

  • American Depository Receipt — ➔ ADR …   Financial and business terms

  • International Depository Receipt (IDR) — A receipt issued by a bank as evidence of ownership of one or more shares of the underlying stock of a foreign corporation that the bank holds in trust. The advantage of the IDR structure is that the corporation does not have to comply with all… …   Financial and business terms

  • American Depository Receipt — n.    called in the banking trade an ADR, it is a receipt issued by American banks to Americans as a substitute for actual ownership of shares of foreign stocks. ADRs are traded on American stock exchanges and over the counter easily without the… …   Law dictionary

  • bearer depository receipt — Receipt in bearer form for securities issued in a foreign market to promote trading outside the home country of the underlying securities. Euroclear Clearing and Settlement glossary …   Financial and business terms