Article 722-3 into force from 30 July 2023 to 29 June 2026

I. - The digital asset custodian shall send, on a durable medium within the meaning of Article 314-5, at least once every quarter and whenever the client requests it, with a statement of the position of the digital assets booked in the client's name. The statement shall indicate the digital assets in question, their balance, their value and the movements performed during the period concerned.

II. - The digital assets custodian shall send the following information to its client as soon as possible:

1. Information relating to transactions requiring a reply from the client;

2. Information relating to transactions which entail a change in the balances on the client's account; and

3. The information necessary for preparing their tax return.