Definition: Compose a new way to ask the same question. The new question must be asking the exact same thing as the original question does. Without any other information, you should be able to tell that the original question and the new question are the same. Preserve bracketed phrases in your new question. You can change the rest of the question provided the above requirements are satisfied. The new question must have a natural, fluent formulation, as if it were composed by a native English speaker. You will be given three pieces of information to help you create better questions. Those are: "Answer": the answer to the question, e.g., "Honolulu". "Answer Type": the type of the answer, e.g., "Location". "Auxiliary Information" is a detailed description of some concepts mentioned in the question, if any.
Input: original question: what issues are of [American depositary receipt]?
answer: anheuser-busch inbev spn adr adr, cia saneamento basico de-adr adr, sappi ltd -sponsored adr adr...
answer type: Issue.
auxiliary information: An American depositary receipt is a negotiable security that represents securities of a non-U.S. company that trades in the U.S. financial markets. Shares of many non-U.S. companies trade on U.S. stock exchanges through ADRs, which are denominated and pay dividends in U.S. dollars and may be traded like regular shares of stock. ADRs are also traded during U.S. trading hours, through U.S. broker-dealers. They simplify investing in foreign securities by having the depositary bank "manage all custody, currency and local taxes issues". The first ADR was introduced by J.P. Morgan in 1927 for the British retailer Selfridges on the New York Curb Exchange, the American Stock Exchange's precursor. They are the domestic equivalent of a global depository receipt. Securities of a foreign company that are represented by an ADR are called American depositary shares.

[American depositary receipt] has what issues?