Article 15. Accounting and storage of investment fund property

On investment and mutual funds (LRU-392-son) · Date: 25.08.2015 · In force

Accounting for rights to securities issued and owned by investment funds, as well as their storage, is carried out by the Central securities depository, unless otherwise provided by law.

Investment assets are recorded with the trustee on a separate balance sheet and are independently accounted for. For settlements on activities related to trustee management, a separate bank account is opened.

Accounting and financial, tax and other reporting of the investment fund are carried out by the trustee.

The trustee shall keep a separate record of the fundʼs investment assets, ensure their integrity and safety, and also bear responsibility for the correctness and reliability of the financial, tax and other statements of the investment fund.

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Source of the text

National Database of Legislation of the Republic of Uzbekistan (lex.uz). Original on lex.uz: lex.uz/docs/4610865

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Cite as: Article 15. Accounting and storage of investment fund property On investment and mutual funds (LRU-392-son). neolex.uz/en/laws/law-2731865/15 (lex.uz/docs/4610865)