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Book III - Service providers
Title II - Other service providers
Chapter II - Depositaries of UCITS
Section 2 - Organisational structures and resources of the depositary
Sub-section 1 - Performance specifications for depositaries
Article 323-10 from 04/11/2016

Article 323-10 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/323-10/20161104/notes

The depositary's statutory auditor shall conduct a special annual audit of the accounts opened by the depositary for the UCITS. Within seven weeks of the end of UCITS's financial year, the depositary shall certify:

  1. The assets for which it keeps a custody account;

  2. The keeping of positions of other assets listed in the inventory, which it shall produce and carry out in accordance with the provisions of Article 323-2.

The depositary shall send this certification to the management company in lieu of a periodic account.