An International Depository Receipt (IDR) is an internationally negotiable certificate that represents a foreign security or asset held by a bank. The IDRs are issued in the local currency of the country where the bank is located and can be sold in other countries around the world.International Depository Receipt (IDR) is an investment instrument that allows foreigners to invest in local companies without the need of opening a bank account or establishing a company in Indonesia. IDRs are issued by banks and can be traded on the Indonesian stock market just like any other shares.