Singapore legislation
Regulation 17
of Securities and Futures (Central Depository System) Regulations 2015
Regulation 17
Duty of Depository to keep certain records
Subregulation 1
The Depository must keep or cause to be kept such records and accounts, in sufficient detail, so as to show particulars of —
all moneys received or paid by the Depository, including dividends received in respect of any book‑entry securities and the disbursement of such dividends to depositors;
all income received from commissions, fees, charges and other sources, and all expenses, commissions and other payments made or paid by the Depository;
all assets and liabilities (including contingent liabilities) of the Depository;
all book‑entry securities and particulars showing withdrawals of such securities; and
all purchases and sales of book‑entry securities and particulars of other dealings made in respect of such book‑entry securities and the charges and credits arising from such purchases, sales or dealings.
Subregulation 2
The Depository must ensure that an entry in the records or accounts specifies the date and time of making such entry and, in the case of an entry made by a person, the identity of such person.
Subregulation 3
Any entry in the records or accounts of the Depository is to be treated as having been made by, or with the authority of, the Depository, unless the contrary is proved.