Special Drawing Rights (SDRs) are an international reserve asset created by the International Monetary Fund (IMF) to supplement the official reserves of its member countries. They are allocated by the IMF and serve as a unit of account, influencing exchange rates. American Depositary Receipts (ADRs) and Global Depositary Receipts (GDRs) are certificates representing shares of a foreign company that can be traded on a local stock exchange, functioning more as investment instruments than currency.