Article 5
Record-keeping in relation to the safekeeping of clients’ crypto-assets and funds
1. Crypto-asset service providers shall keep records enabling them to distinguish, at any time and without delay, crypto-assets and funds held for one client from crypto-assets and funds held for any other client and from their own assets.
2. Crypto-asset service providers shall maintain their records in a way that ensures that they may be used for auditing purposes as records.
3. Such records shall include the following:
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(a) |
records that readily identify the balances of crypto-assets and funds held for each client; |
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(b) |
where clients’ funds are held by crypto-asset service providers in accordance with Article 70(2) and (3) of Regulation (EU) 2023/1114, details of the accounts in which those funds are held and the relevant agreements between the crypto-assets service provider with the credit institutions or central banks with which the clients’ funds are placed; |
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(c) |
details of the accounts opened with third parties holding crypto-assets for the crypto-assets service provider and of the outsourcing agreements with those third parties; |
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(d) |
details of third parties carrying out any tasks outsourced in accordance with Article 73 of Regulation (EU) 2023/1114 and details of the outsourced tasks; |
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(e) |
names and functions of persons responsible for the safekeeping of clients’ crypto-assets and funds within the crypto-asset service provider; |
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(f) |
agreements that establish client ownership over crypto-assets and funds. |