Define: Global Depositary Receipt

UK Accounting Glossary

Definition: Global Depositary Receipt


Full Definition of Global Depositary Receipt

Global Depositary Receipts are negotiable certificates which prove ownership of a company’s shares.

They are marketed internationally, mainly to financial institutions.

GDRs allow purchasers to gain exposure to companies which are listed on foreign markets without having to purchase the shares directly in the market in which they are listed.


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Modern Language Association (MLA):
Global Depositary Receipt. Payroll & Accounting Heaven Ltd. April 02, 2020
Chicago Manual of Style (CMS):
Global Depositary Receipt. Payroll & Accounting Heaven Ltd. (accessed: April 02, 2020).
American Psychological Association (APA):
Global Depositary Receipt. Retrieved April 02, 2020, from website:

Definition Sources

Definitions for Global Depositary Receipt are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 15th February 2020.