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Book III - Service providers
Title II - Other service providers
Chapter III bis - Depositaries of securitisation vehicles
Section 2 - Organisational structures and resources of the depositary of securitisation vehicles
Sub-section 1 - Performance specifications for depositaries
Article 323-52 from 23/04/2021

Article 323-52 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/323-52/20210423/notes

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 each financial year of the securitisation vehicle or two weeks of the receipt of the inventory produced by the asset management company, whichever is later, the depositary shall certify:

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

  2. The keeping of positions in other assets mentioned in Article 323-44, 2° and 3° listed in the inventory, which it shall produce and carry out in accordance with Article 323-44.

The depositary shall send this certification to the management company in accordance with the procedures referred to in Article 323-53, 3. This annual certification shall be in lieu of the periodic statement of account mentioned in Article 322-12.