American Depositary Receipt (ADR)

A dollar-denominated receipt for foreign shares, traded in the US.

What is American Depositary Receipt (ADR)?

Issued by a US bank holding the underlying foreign shares. ADRs trade on US exchanges or over the counter, pay dividends in dollars, and simplify owning foreign companies. They still carry currency risk and political risk, and foreign taxes may be withheld from dividends (often creditable against US tax).

American Depositary Receipt (ADR): a worked example

A US investor buys a Japanese automaker's ADR on the NYSE in dollars instead of buying in Tokyo in yen.

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