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14 August 2026

UCITS and AIF depositaries guide

This guide is intended for UCITS depositaries and aims to support these market participants in implementing their obligations. It replaces the guide published in 2018 for depositaries on implementing the UCITS V obligations and now covers, in part, AIF depositaries as well as incorporating recent developments, particularly in the area of crypto-assets. It also provides clarifications regarding the escalation procedures put in place by depositaries.