The World Bank Debtor Reporting System (DRS) was established in 1951.
The DRS system captures detailed information at loan level for external borrowing of reporting countries using standardized set of forms.
Form 1: Description of Individual External Public Debt and Private Debt Publicly Guaranteed.
Definition: A statistical reporting system maintained by the World Bank to monitor the debt of developing countries.
Information is supplied through reports from debtor countries.
The data supplied are the basis for the annual World Bank report, Global Development Finance (formerly World Debt Tables).
Depositary Receipts (DRs) are US dollar denominated negotiable instruments issued by a depositary bank (e.g., Deutsche Bank), representing ownership of underlying ordinary shares of an issuer in a foreign jurisdiction, i.e. a jurisdiction other than where the DRs are traded.