Article 323-52 into force from to
- Version into force from to
The depositary's statutory auditor shall conduct a special annual audit of the accounts opened by the depositary for the securitisation vehicle.
Within seven weeks of the end of the securitisation vehicle's year, the depositary shall certify:
The assets for which it keeps a custody account;
The positions in other assets listed in the inventory, which it shall produce and retain in accordance with Article 323-44.
The depositary shall transmit this certification to the management company in accordance with the procedures referred to in Article 323-53, 3. This annual certification shall serve as the periodic statement of account mentioned in the last sub-paragraph of Article 322-5.
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