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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 5 - Provisions relating to the keeping of securities accounts within the framework of an employee savings scheme
Paragraph 5 - The accounting procedures
Article 322-87 from 19/04/2013

Article 322-87 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/322-87/20130419/notes

By derogation from the stipulations of Article 322-19, the custody account-keeper for financial securities acquired within the framework of an employee saving scheme may decide not to keep the accounts of the beneficiaries in accordance with the principle of double entry bookkeeping, on condition that it has a specific audit procedure which offers equivalent security.