General rules
Article 3
1. For the purpose of separate accounting for cash balances, revenues and net profits set out in Article 5a(8) of Regulation (EU) No 833/2014, the central securities depositories’ standard reports shall be used to the extent possible. 2. The reports to be submitted to the Commission shall be prepared on the basis of the accounting rules applied by the central securities depositories. 3. Reports to be submitted to the Commission shall be expressed in euro. These reports may be drawn from financial statements denominated in other currencies as per the central securities depositories’ requirements. Where necessary, amounts shall be converted into euro. In this case the reports should indicate the foreign exchange rates used. 4. The reports, forecasts and information referred to in Articles 4 to 6 shall be submitted to the Commission electronically signed with qualified electronic signature as defined in Regulation (EU) No 910/2014 of the European Parliament and of the Council ( 6 ) to the addresses communicated by the Commission. 5. The central securities depositories shall keep financial and accounting documents concerning the financial contribution for a term of five years following the final approval of the accounts. Records and documents pertaining to audits, appeals, litigation, the pursuit of claims relating to legal commitments or pertaining to investigations shall be retained until such audits, appeals, litigation, pursuit of claims or investigations have been closed.