A depositary receipt in the UK is often referred to as a Global Depositary Receipt (GDR). In relation to a standard listing of depositary receipts, Listing Rule 18 applies. In relation to a premium listing of depositary receipts of sovereign controlled commercial companies, Listing Rule 21 applies.

For more information, see Practice note, Depositary receipts.

In relation to depositary receipts issued in the US, see American Depositary Receipts.