Which of the Following Is True of American Depository Receipts

Which of the following is true of American depository receipts?

A) With the exception of stocks traded in the United States, stocks that are traded in a country other than the issuing company's home country are called American depository receipts.
B) American depository receipts are pools of stocks of different American companies issued by foreign companies that are traded in international stock markets.
C) An American depository receipt is the stock of an American company that is traded in foreign countries.
D) If a Japanese company sells its stocks in the United States, the transaction is termed an American depository receipt.
E) American depository receipts provide U.S. investors with the ability to invest in foreign companies with less complexity and difficulty than might otherwise be possible.