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Book III - Service providers
Title II - Other service providers
Chapter I - Custody account-keepers
Section unique - Provisions relating to custody account-keeping - terms of reference for the custody account-keeper
Sub-section 2 - Professional obligations of the keepers of securities accounts other than the issuing entities
Paragraph 3 - Resources and procedures of the custody account-keeper
Sub-paragraph 3 - Accounting procedures
Article 322-19 from 21/12/2013

Article 322-19 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/322-19/20131221/notes

The custody account-keeper shall describe its accounting organisation in an appropriate document.

It shall maintain its securities account records in accordance with the rules of double entry accounting.

The nomenclature of the accounts and their rules for operation shall be fixed by an instruction from the AMF. The purpose of this nomenclature is in particular, for the purposes of audit, to classify the financial securities in collective investment schemes in separate categories from those of the other clients and those belonging to the custody account-keeper.